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TMI Blog2016 (10) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... tainers from port to factory charges - whether denial of refund claim justified on the ground that these services do not fall under the category of port services? - Held that: - the issue stands decided in various cases M/s SRF Ltd. Versus C.C.E., Jaipur-I [2015 (9) TMI 1281 - CESTAT NEW DELHI], M/s. Shivam Exports, M/s. Mecshot Blasting Equipment (P) Ltd. And M/s. Shree Ram Industries Versus CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By: Shri R.K. Mishra Shri H.C. Saini, DR ORDER Per Archana Wadhwa: All the appeals are being disposed of by a common order as the issue involved in all of them relates to refund of service tax paid on various services utilized for export purposes. Such refund claim is admissible to the assessee in terms of notification number 41/2007-ST dated 06.10.2007. 2. The refund claim per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Faizan Shoes Pvt Ltd vs CST, Chennai [2014 (34) STR 205 (Tri-Chennai)]; 6. CCE, Surat vs. ABG Shipyard Ltd. [2011 (24) STR 620 (Tri-Ahmd)l; 7. Sunita Hydrocolloids Pvt Ltd, Ors. Vide Final Order No. ST/A/52751-52753/2016-CU(DB) dated 28.06.2016; 8. Satyam Enterprises (Unit Jodhpur vide Final Order No, ST/A/52765/16-CU(DB) dated 03.06.2016; 9. Shrinath Gum Chemicals vide F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the Revenue stands produced. The above decisions are also taken this contention of the Revenue into consideration and have not agreed upon with the same. 7. In some of the cases refund is being sought on cleaning activities as well as on technical inspection and certification services which the appellant is not pressing. In the case of Shrinath Gum Chemicals , a small part of the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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