TMI Blog2023 (10) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, in the appellant s own case, the Tribunal in M/S WINSOME YARNS LIMITED VERSUS CCE, CHANDIGARH [ 2017 (6) TMI 683 - CESTAT CHANDIGARH] allowed the refund of service tax paid on CHA Services - in the case of EVERGREEN SUPPLIERS VERSUS COMMISSIONER OF C. EX. [ 2007 (10) TMI 134 - CESTAT, BANGALORE] , it has been held that there is no restriction in the service tax law or in the Notification which restricts the activity of sub-contracting by CHA - the appellants are entitled to refund of service tax paid on CHA Services. Road Transport - rejection on the ground that the invoices submitted for refund is of different entity then the entity issuing consignment note - HELD THAT:- The Ld. Commissioner rejected the refund claim of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue has been decided by various benches of the Tribunal wherein refund was granted in respect of service tax paid in respect of terminal handling services under the said notification - reliance can be placed in COMMISSIONER OF CENTRAL EXCISE VERSUS AIA ENGINEERING PVT. LTD. [ 2015 (1) TMI 1044 - GUJARAT HIGH COURT] . The matters are remanded back to the adjudicating authority for verification and sanctioning of the refund claim filed by the appellant - Appeal disposed off. - MR. S. S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Surjeet Bhadoo a/w Shri Veer Singh, Advocates for the Appellant Shri Ravinder Jangu, Authorised Representative for the Respondent ORDER These four (4) appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than entity issuing consignment note. EXPORT COMMISSION AGENT Not submitted proof of payment of commission or payment of Service Tax. TERMINAL HANDLING CHARGES Not a prescribed service under Notification No. 41/2007 3. ST/17/2012 41/2007-ST dated 06.10.2007 April 2009 to June, 2009 Refund Amount Rs. 1,71,291/- CHA-SERVICE Name of CHA on shipping bill is different than invoice submitted for refund. TERMINAL HANDLING CHARGES Not a prescribed service under Notification No. 41/2007 ROAD TRANSPORTATION Name of port not mentioned in Invoice. 4. ST/18/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals before the Ld. Commissioner (Appeals) who rejected their appeals. Hence, the present appeals. 4. Heard both the parties and perused the records. 5. Ld. Counsel appearing for the appellant submitted that the impugned orders qua rejecting the refund of service tax paid to various persons for facilitating the export of goods is not sustainable in law as the same has been passed without properly appreciating the requirement of Notification No. 41/2007-ST dated 06.10.2007. He further submitted that the rejection of the refund on the impugned services have already been decided in the appellant s own case for the previous period and he also cited other authorities to justify his claim for refund of service tax on the impugned serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Services acted as a pure agent of the appellant for providing GTA Services. Baid International Services paid the GTA to M/s Bhagrangbali Roadways on behalf of the appellant and such payments were later on reimbursed by the appellant to M/s Baid International Services. The Ld. Commissioner rejected the refund claim of service tax on transportation of goods on the sole ground that the appellant has not furnished any documents which would show that the charges were for transportation of goods from ICD to port of export whereas as per the appellant, they have furnished all these documents with the invoices issued by the service provider at the time of filing the refund. In view of these facts, we hold that the appellant is entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 41/2007-ST dated 06.10.2007. In this regard, we note that the refund of service tax on terminal handling services has been allowed in favour of the appellant in their own case decided by the Tribunal cited (supra). Further, we find that the terminal handling services are rendered for handling the export containers at the port of exports. These services are rendered within the port area by various service providers and thus the same are in the nature of port service. This issue has been decided by various benches of the Tribunal wherein refund was granted in respect of service tax paid in respect of terminal handling services under the said notification. The decisions on this issue are cited herein below:- Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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