2016 (10) TMI 963

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..... at the documents issued in respect of services relating to activities at the port of export have not been issued by the port or any person authorized by the port and that the documents being debit notes, refund is not admissible - Held that: - the issue stand decided in the case of SRF Ltd. vs. CCE [2015 (9) TMI 1281 - CESTAT NEW DELHI] where it was held that appellants are entitled to refund of s .....

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..... i Arora, Advocate for the Appellants Shri Rajeev Gupta, AR for the Respondent ORDER After hearing both sides duly represented by Ms Rinki Arora, learned advocate appearing for the appellant and Shri Rajeev Gupta, learned AR appearing for the Revenue, we find that the issue relates to refund of service tax paid on terminal handling charges and Bills of lading service utilized for export of goods .....

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..... 3. However, a part of the refund is in respect of GTA services utilized by the assessee. The legal issue of said GTA service covered by the notification No. 41/2007 does not stand disputed. The refund is rejected by the authorities on the ground that the lorry receipts are not establishing the co-relation with the exported goods. Learned advocate appearing for the appellant submits that the conta .....

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