2012 (6) TMI 217

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..... are eligible for refund claims filed by them. See AIA Engineering Ltd (2010 (7) TMI 486 (Tri)) - Decided in favor of assessee. - ST/705, 706/2010 - A/674-675/WZB/AHD/2012 - Dated:- 15-5-2012 - Mr. B.S.V. Murthy, J. Shri S.R. Dixit, Adv.: for Assessee. Shri J.S. Negi, A.R.: for the Revenue. Per: Mr.B.S.V. Murthy: Refund claims filed by the appellant in respect of Service .....

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..... A Engineering Ltd., I have taken a view that both terminal handing and REPO charges paid to Port authorities are to be treated as a port service. 4. In view of the stand taken in the above cases, the appellants are eligible for refund claims filed by them. 5. Accordingly, the impugned orders are set aside and appeals are allowed with consequential relief to the appellants. (Dictated .....

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