2016 (9) TMI 287

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..... dent ORDER Appeal is filed against Order-in-appeal dated 24.11.2009 in terms of which Service tax refund of Rs. 1,39,361/- pertaining to period 1.07.2008 to 30.09.2008 was rejected on the following grounds. (i) Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that the same are not covered under Port Services as the service provi .....

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..... No. ST/A/53916-53918/16-CU dated 26.11.2015, (ii) SRF Ltd. vs CCE, Jaipur 2015-TIOL-2241-DEL (CESTAT), (iii) Suncity Art Exports & Ors. Final Order No. ST/A/54038-54068/14-CU dated 16.10.2014. 4.  We find that consultant is right in claiming that the issues mentioned at Sr. No. (i) (ii) & (iii) are indeed covered in assessees' favour by the aforementioned judgments.  Following the .....

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..... ame is in order, the refund shall be granted to the appellant. 7.   With regard to Point No. (v) (CHA Service), we find that the invoices of CHA contained cross reference of S.B./ Invoice, which contains the description of goods. Further, we find that the issue is covered by the decision of Tribunal in the case of Shivam Exports vs. CCE reported in 2016-TIOL-800-CESTAT-DEL.  Thus, .....

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