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2011 (10) TMI 64 - AT - Service TaxRefund - CHA service and Port service - The ld.Commissioner seems to have rejected the claim on the ground that Terminal Handling charges is not cargo handling service. - Port service is a notified service in the Notification No.41/2007 - refund of Service Tax on this service in relation to export goods exported by the exporter was granted vide Notification No.17/2009-ST, dt.7.7.09 - refund in this case is for the period prior to the aforesaid notification, the same is disallowed. - impugned orders are set aside and matters remanded to original adjudicating authority for fresh decision.
Issues: Refund claims for CHA service, Port service, Terminal Handling charges, excess amount sanctioned, remand to original adjudicating authority, pre-deposit waiver, disallowed amounts, service tax on Port service, cargo handling service, Notification No.41/2007, refund admissibility, Service Tax on terminal handling charges, Notification No.17/2009-ST.
Refund for CHA Service and Port Service: The original adjudicating authority sanctioned refunds for CHA service and Port service. However, the Commissioner passed two orders-in-revision related to the refund claims, demanding the refund sanctioned for Terminal Handling charges and an excess amount sanctioned for CHA service. The Tribunal decided to remand the matter to the original adjudicating authority for further consideration, waiving the requirement of pre-deposit. Disallowed Amounts: In Appeal No. ST/185/2011, the Commissioner disallowed an amount in relation to CHA service due to discrepancies in the service tax amount paid and sanctioned. The Tribunal upheld this decision, confirming the demand for the disallowed amount. In Appeal No. ST/186/2011, the Commissioner demanded an amount in relation to Port Service, citing issues with the refund granted prior to a specific notification. The Tribunal decided to remand this issue for further examination. Service Tax on Port Service and Cargo Handling Service: The Commissioner disallowed the refund claim for Port service, stating that the handling of export cargo was excluded from the definition of cargo handling service. The Tribunal disagreed with this interpretation, emphasizing that the key consideration should be whether service tax was paid under the category of Port service. The matter was deemed to require a closer examination to determine the admissibility of the refund based on the correct categorization of services. Notification No.41/2007 and No.17/2009-ST: The Tribunal highlighted the relevance of Notification No.41/2007, which lists Port service as a notified service. Additionally, in Appeal No. ST/186/2011, the issue of refund in relation to Port Service was linked to Notification No.17/2009-ST, with the Tribunal indicating that the matter needed further review in light of the observations made regarding the categorization of services and the timing of the refund claims. In conclusion, the Tribunal set aside the impugned orders and remanded the matters to the original adjudicating authority for fresh consideration, emphasizing the need to provide the appellant with a reasonable opportunity to present their case based on the detailed observations and legal interpretations provided in the judgment.
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