2012 (11) TMI 353

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..... ced – Held that:- That is required to be seen for sanctioning of refund is, whether service tax has been paid or not; whether service has been used or not and whether service falls in the services covered by the notification or not. Once these three aspects are satisfied, the officer sanctioning the refund cannot go into other issues to reject refund claimed – refund allowed - E/1418-1419/2010 - .....

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..... CHA Service Port Service dated 30-10-2009 January to March, 2009 8156/- 9023/- CHA Service and Port Service dated 29-1-2010 2. While refund of tax on CHA service was allowed, in respect of Port service, it was held inadmissible on the grounds that the authorization letter of the Port as required under Section 65(105)(zn) of the Finance Act, 1994 and the .....

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..... d by the Port; that this is permissible in terms of Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006. The Commissioner (Appeals), therefore, allowed the refund. 4. Nobody is present on behalf of the respondents but written submissions have been made. Heard the learned AR and he submits that according to definition of Port service given in Section 65(82) of the Finance Act, 1994, .....

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..... ner (Appeals) has allowed the refund on two grounds. The first ground is, in view of the revised definition of port service which he has taken to be clarificatory, refund of service tax would be available even if respondents did not produce authorisation letters. Further, she also said that the port service received by the respondent were provided by the port or persons authorised by the port. 7 .....

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..... d by the notification or not. Once these three aspects are satisfied, the officer sanctioning the refund cannot go into other issues to reject refund claimed. Under these circumstances, I do not find any merit in the appeal filed by the Revenue and accordingly, reject the same. Cross objections filed by the respondents also get disposed of. (Pronounced in the Court) - - TaxTMI - TMITax - Ser .....

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