2014 (3) TMI 372

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..... nal has laid down the procedure for availment of refund claim i.e. whether service tax has been paid or not, whether service has been used or not, whether service falls within the Notification or not. Admittedly, in this case service tax has been paid, service has been used and all the services fall within the Notification. Therefore I hold that appellant is entitled for refund claim as per Notifi .....

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..... nder Notification 41/2007. The refund claim was denied on the premise that the service provider of Terminal Handling charges with B/L fees is not registered under Port Services, but Business Auxiliary Service. The reason for denying CHA service is that the Clearing & Forwarding service came in Notification 41/07 with effect from 7.10.2008 and the Storage & Warehousing is a Cargo service which are .....

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..... at whether service tax has been paid or not, whether service has been used or not, whether service falls within the Notification or not. Once these are satisfied the assessee is entitled for refund claim. Therefore, he prayed that appeal be allowed with consequential relief. 4. On the other hand, ld. AR reiterates the findings of the impugned order. 5. Heard both sides. Considered the submission .....

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