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TMI Blog2016 (8) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... ized by the Customs authorities for providing such service which is evident from certificates issued in favour of the service provider by the Customs Department – refund available. GTA service – non-compliance with the requirement of the notification read with the circular – Held that: - there is co-relation between the goods removed from the factory to the port of export. Thus, even if, some of the condition of the Notification have not been complied with, such condition should be considered as procedural, for which the substantive right of the appellant to claim the benefit of refund as an exporter should not be disallowed – refund available. Appeal allowed – decided in favor of appellant. - Service Tax Appeal No.ST/8/2010-ST [DB] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. With regard to port service, the submission of the appellant is that even if the services provided by the service provider are falling under the category of Business Auxiliary Service, but since the said service has been provided within the port area, should confirm to the port service for the purpose of availment of benefit contained in the Notification dated 06.10.2007. To support his stand that credit on the port service is available to the appellant, the Id. Advocate has referred to the Circular dated 26.02.2010 issued by the CBEC, clarifying that all services provided within the port should fall under the port service for the purpose of refund of service tax paid on the taxable services. With regard to CHA service, the Id. Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave issued the Notification No. 41/2007-ST dated 06.10.2007, providing for refund of service tax paid on the taxable services used for exportation of the goods. With regard to the port service, the CBEC vide Circular dated 26.02.2010 has interalia clarified that irrespective of the clarification of service provided by the service provider, if the same relates to the services provided in the port, the same shall be considered for benefit of refund in terms of the Notification dated 06.10.2007. We find from the available records that the services received by the appellant have in-fact been provided within the port, and thus, in our view, such services shall qualify for the benefit of refund contained in the Notification dated 06/10/2007. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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