2011 (8) TMI 274

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..... ed was business support service was correct, this aspect needs to be verified - It is also necessary to see as to what exactly was the service received by the appellant on which the refund claim was made and whether the finding of facts by the original adjudicating authority that what was received was business support service, is correct - matter is remitted to Commissioner(A) - E/881 of 2010 .....

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..... im has been rejected. 2. Learned advocate appearing for the appellants submitted that learned Commissioner has rejected the appeal on a totally different ground which was not the ground taken in the show cause notice nor in the order passed by the original authority. The learned Commissioner has observed that the definition of port service requires the services to be provided by a person autho .....

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..... ervices and services were provided by the shipping liners who were not authorised by the port and therefore, appellant was not eligible. It is quite clear that the grounds taken by the learned Commissioner (Appeal) are entirely different one. No doubt the appellants have also contributed in the same by saying that whatever was received by them was port service. Since it is not very clear as to wha .....

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