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TMI Blog2012 (6) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... en registered - no evidence to show that service tax of which refund claim was made was the service tax paid on the BAS/ BSS which are not covered by the notification - in the absence of any specific clarification and merely on the basis of observations rejection of refund cannot be sustained. Refund claim on documentation charges rejected as being BAS/ BSS or Port Service – Held that: - The documentation charges have been charged by the CHA of the appellant and there is no indication as to which service has been provided - in the absence of any specific detail the presumption would be that service provided is relating to CHA which is one of the services notified under Notification No. 41/2007. Refund claim on GTA service rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri. Ahmd.) had considered this issue and had concluded that refund cannot be denied on the ground that service provider has not been authorised by Port, stands covered by the decision and the impugned order rejecting the TCH and repo charges cannot be sustained. 3. Another ground taken by the Commissioner for rejecting the claim for above services was that service provider was registered under the category of Business Auxiliary Services/ Business Support Services. The learned Counsel relied upon the CBEC Circular No. 112/6/2009-ST dated 12.3.2009, wherein in item No. VII of the table, it has been clarified that merely because the service provider has taken registration under the category of only one service refund claim can not be reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lected by the CHA and paid to the concerned authority. Therefore, the observation regarding authorization by Port and relating to Business Auxiliary Services/Business Support Service made above would be applicable to this also. 6. The next service which has been considered for rejecting the refund claim is GTA service received by the appellant for transporting the goods from their factory premises to the Port. In this case, in the impugned order, learned Commissioner has observed that there are four conditions to be fulfilled in respect of refund claim for service tax paid on GTA service. One of them requires details of export invoice relating to export goods are specifically mentioned in the LR and corresponding shipping bill. While ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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