TMI Blog2023 (10) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... ct the export of goods. CHA Services - HELD THAT:- The appellant had produced that the CHA M/s Sunrise Freight and Forwarders Private Limited has provided a certificate that they had provided the service of customs clearances and related works to the clients of M/s KNL and even M/s KNL had given a certificate that M/s Sunrise Freight and Forwarders Private Limited had provided the service of customs clearance and related works to their clients but both the authorities have not been considered the certificate, therefore, the appellant are entitled to refund of service tax paid to CHA subject to verification of the certificate produced by the appellant. Refund of service tax paid on Transportation of goods by road - HELD THAT:- Once ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Commissioner (Appeals) has upheld the order-in-original passed by the original authority except with regard to clearing, shipping forwarding freight charges etc. 2. Since, the issues involved in all three appeals are identical and disposed of by way of a common order. Therefore, all these appeals are taken up together for discussion and disposal, the details of which are given herein below:- Sr. No. Appeal No. OIA No. and date Refund Involved Period involved 1. ST/1126/2011 OIA No. 26-28/ST/Appl./CHD-I/2011 dated 21.04.2011 Rs. 2,19,728/- October 2008 to December 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which includes the services of Container Corporation, of clearance of goods and documentation with the Customs, various services involved in the Port Area where goods remain stored pending export and the Corporation undertaking transportation of goods in containers by Rail. M/s KNL has been issuing Bills/invoices for recovery of service charges which contained evidence of payment of Service Tax partly by them and partly by other service providers. The appellant filed refund claim of service tax paid on export of goods. The appellant along with appeal has also attached documents furnished at the time of filing the refund claim. The appellant has also annexed the copy of the appeal filed before the Commissioner disclosing the certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also ought to have been allowed. Ld. Counsel further submits that the refund of service tax paid on CHA has been denied on the ground that the appellant could not submit the copies of invoices of the CHAs issued to M/S KNL to show that CHAs were engaged by M/s KNL to provide service to the appellant. He further submits that the Ld. Commissioner (Appeals) has totally overlooked the fact that the CHA M/s Sunrise Freight Forwarders (P) Ltd. has provided a certificate that they had provided the service of customs clearance and related works to the clients of M/s KNL and even M/s KNL had given a certificate that M/s Sunrise Freight Forwarders (P) Ltd. had provided the service of custom clearance and related works to their clients. He furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been considered the certificate, therefore, in my view, the appellant are entitled to refund of service tax paid to CHA subject to verification of the certificate produced by the appellant. 7.3 As regards the refund of service tax paid on Transportation of goods, I find that once the Ld. Commissioner (Appeals) has allowed some portion of freight by Rail then on the same logic, the refund of service tax paid on Transportation of goods by Road should have been also allowed. Hence, I hold that the appellant is entitled to refund of service tax paid on transportation of goods. 7.4 As regard to the service tax paid on Terminal Handling Service is concerned, I find that the said services are rendered for handling the export containers at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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