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TMI Blog2016 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax paid on freight and documentation charges is rejected as conceded by the learned counsel. - Decided partly in favor of assessee. - ST/139/11-Mum - Order No. A/88762/16/STB - Dated:- 7-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri Mukund Chauhan, Advocate, for appellant Shri M.P. Damle, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. RBT/86/2010 dated 14.12.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the rejection of refund claim of the service tax paid on the freight, terminal handling charges (THC) and documentation charges as per Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ports Ltd. vs. CST, Mumbai reported in 2015 (37) STR 778 and Bhadresh Trading Corporation Ltd. vs. CST, Mumbai reported in 2016 (41) STR 85. 5. The learned departmental representative would submit that the refund is to be granted as per Notification 41/2007-ST which does not provide for refund of the service tax paid by the provider of service under any other head, even if it is THC. He draws our attention to the said Notification and submits that it is settled law that notifications have to be interpreted strictly. 6. On consideration of the submissions made by both sides, we find that the authorities as well as the arguments put forth by the departmental representative are without any substance. In the case in hand, it is undisput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the above reproduced clarification that the said clarification clearly covers the issue in the case in hand before us and the appellant should have been granted the refund of the amount of the service tax paid on THC. We also find that our above view has been fortified by the judgments of the Tribunal in the case of Crystalline Exports Ltd. (supra) and Bhadresh Trading Corporation Ltd. (supra). When there is no dispute as to the export of the goods and availment of THC services and the discharge of service tax by the service provider, the refund application of the appellant should have been allowed without any reservation. 8. In view of the above, we hold that the appellant is eligible for refund of the amount of the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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