2012 (4) TMI 407

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..... doring, transporting the cargo after unloading from the vessel, are covered under the Port service - once the Service Tax was paid under the category of Port service, at the end of the receiver of the service the eligibility for the credit cannot be questioned - the decisions in the case of Western Agencies Pvt.Ltd. Vs CCE Chennai (2011 - TMI - 206087 - CESTAT, CHENNAI - LB), covers the services i .....

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..... rent services, the issue involved is eligibility of the respondent under Notification No.41/2007-ST and therefore all the appeals are taken together for disposal and a common order is passed as under. 2. The Commissioner (Appeals) has allowed the refund claim of the appellant in respect of Service Tax paid on Port services, Terminal Handling Charges, CHA services, GTA services, Wharfage charge .....

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..... spondent, it was held that once the Service Tax was paid under the category of Port service, at the end of the receiver of the service the eligibility for the credit cannot be questioned. A view was also taken that the services such as Terminal Handling charges, Repo/Bill of Lading charges, DDC and Hauling charges are to be considered as a part of Port service. The decisions in the case of Western .....

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