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TMI Blog2016 (3) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... n various decided cases the appellant is eligible for refund claim. - Decided in favour of appellant with consequential relief X X X X Extracts X X X X X X X X Extracts X X X X ..... orters. These are Port Charges only. It is claimed that from the nature of service received by the appellants it is clear that the Terminal Handling Charges are only Port Charges which are covered under Port Services, accordingly eligible for refund. 3. The learned AR contended that Notification No. 41/2007-ST specifies the taxable services which are eligible for exemption. If the taxable services are not falling under any of the classification mentioned in the Schedule of the notification, the exemption and consequently refund cannot be granted to the appellant. 4. We have heard both the sides and examined the appeal records. The point for decision is the eligibility of the appellant for exemptions/refund of service tax paid by them with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the nature of Port Services and any procedural infirmity in documentation should not be held against a substantial benefit, if otherwise eligible, to the appellant. In SRF Ltd. vs. CCE, Jaipur - I reported in 2015 (40) S.T.R. 980 (Tri. - Del.) it was held that the services involved are connected to export of goods and the appellant had paid service tax on such services. The nature of services if are to be considered as Port Services, the refund should not be rejected. The objection of the Revenue that the service provider should have paid service tax under Port Services was not accepted by the Tribunal. The Tribunal observed that the exporter should not be unduly burdened with a condition to establish that the service provider was regist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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