2015 (7) TMI 99

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... premise that same does not qualify as Port Charges but as per the C.B.E. & C. Circular No. 112/6/2009-S.T., dated 12-3-2009 where it has been clarified that if it is not in dispute that the service availed by the assessee is in the course of their business of export and the assessee has paid the service tax thereon, therefore it is not required to examine under which category the service tax prov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t complied with the condition of the Notification No. 41 /2007-S.T., dated 6-10-2007. 2. The brief facts of the case are that the appellant filed a refund of the input service credit paid by them on the services namely Terminal Handling Charges, CHA and banking charges. The lower authorities rejected the refund claim on the premise that all these services are not defined as Port Service and ser .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... paid the service tax thereon, therefore it is not required to examine under which category the service tax provider has paid the service tax. 5. In these circumstances, as per the said C.B.E. C. circular dated 12-3-2009, I hold that as it is not disputed that the appellant has used these service in the course of business of export, and they have paid the service tax thereon, therefore, the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X