9911796707
TMI Blog2016 (11) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - the appellant s eligibility to refund under Notification No. 41/2007-ST for service tax paid towards terminal handling charges availed during the course of exports, inside the port area, has been settled by various decisions of the Tribunal and High Courts - reliance placed on the decision of the case of SRF Limited [2015 (9) TMI 1281 - CESTAT NEW DELHI] where it was held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no evidence of payment of service tax by the service provider to the Government is not justifiable. Further, it is well settled that the service tax on terminal handling charges (THC) was rightly covered under Notification No. 41/2007-ST. Reliance was placed on the decision of the Tribunal in SRF Limited-2015-TIOL-2241-CESTAT-Del. And Shiv Exports Others 2016-TIOL-376-CESTAT-Del. 2. Heard bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by service providers containing the element of service tax. As regards the various charges like Terminal handling charges, Bill of Lading, Misc. export expenses, Business Auxiliary services, etc. availed in connection with the port services, it has been held by CESTAT in the case of SRF Ltd., (supra) that refund under Notification No. 41/2007-ST is admissible in respect thereof. The judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT in the case of M/s Nahar Fibres vs. CCE, Chandigarh vide the Final Order No. 58362/2013 dated 26.11.2013 as below: 6. On a true and fair construction of the relevant entry at Sl. No. 2 of the table under exemption Notification No. 41/2007-ST, the inference is compelling that any service provided in relation to port services in a port, in any manner to an exporter and where such service is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ors. vide Final order No. 54038-54068/2014 dated 16.10.2014 = 2014-TIOL-2319-CESTAT-DEL, held that that refund of service tax paid in THC Charges, REPO Charges, BL charges, DDC Charges and hollage charges is admissible in as much as the same are the port services. 4. In view of the above settled position of law, I find no merit in the impugned orders denying the said refund. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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