2012 (10) TMI 913

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..... Murthy; Refund claim for Rs. 65,854/- has been rejected on the ground that appellant s claim for refund of service tax paid on various services including Terminal Handling Charges used in respect of goods exported, is not admissible. 2. Learned counsel on behalf of the appellant submits that appellant is challenging rejection of refund claim only in respect of Terminal Handling Charges amountin .....

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..... No. 17/2009 was issued amending the Notification No. 41/2007-ST and therefore, decision holding for the earlier period refund is not admissible, is legal and proper.   4. I have considered the submissions made by both sides. I am unable to accept the view that the observations in the order of this Tribunal in the case of Macro Polymers Pvt. Limited did not constitute a ratio as regards eligi .....

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..... overed under port service whereas for terminal handling charges he considers that the same is not relating to port service. In fact the department could have easily verified whether THC and REPO charges were actually charges paid towards service tax for port services or not since Expressing Shipping and Logistics clearly says that whatever they have collected they have paid to the port authorities .....

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..... service tax has been paid. Neither the appellant nor the Revenue has undertaken this exercise. Therefore, as regards service tax on bill lading charges, the matter is remanded to the original adjudicating authority before whom the appellants may produce evidence to show under which category the payment of service tax has actually been made by the service provider. It is made clear that if the appe .....

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..... rge was not specifically mentioned earlier. Since, there is no dispute nor there is any record or observation to show that service tax was not paid under the category of Port Service for Terminal Handling Charges and Port Services, admittedly are notified in the Notification No. 41/2007-ST, refund is admissible. Accordingly, the appeal is allowed with consequential relief to the appellant. (Dicta .....

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