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TMI Blog2016 (11) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was not established and documents were not submitted, I therefore allow the appeal by way of remand to the original adjudicating authority to pass a fresh order in respect of claim which was rejected, taking into consideration of my above observations on the facts and merits of the case - Appeals allowed - matter remanded. - APPEAL NO. ST/89764, 89765/13, ST/85834 to 85838/14 - Order No.A/86669-86675/16/SMB - Dated:- 18-3-2016 - Mr Ramesh Nair, Member(Judicial) Shri. V.V. Deo, C.A. for the Appellants Shri. B. Kumar Iyer, Superintend (A.R.) for the Respondent Per : Ramesh Nair The fact of the case is that the appellant filed refund claim in terms of Notification No. 41/2007-ST dated 6/10/2007 on services used for e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HA Service was rejected on the ground that goods cleared for export were brought back to the town therefore CHA services in respect of such goods shown is not in respect of export of goods. It was also contended that BRCs not submitted, bill was not submitted, services notified vide Notification No. 17/2008 dated 1/4/2008. (h) Refund regarding Banking and Financial Services was rejected on the ground that service tax amount is not specified in bank advise and there is no co-relation of service invoices with the export invoices. Aggrieved by the rejection of refund claims on the above ground appellants are in appeal before this Tribunal. 2. Shri. V.V. Deo, Ld. C.A. appearing on behalf of the appellant made following submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. 54083-54068/14 dated 16/10/2014 wherein it was held that the refund cannot be denied on the ground that service provider are not registered for any particular service. (d) Regarding the objection on Terminal Handling Charges, he submits that the Terminal handling charges is part of port service therefore on terminal handling charges refund cannot be denied. This has been held by the Hon ble Gujarat High Court in case of CCE Vs. AIA Engineering Pvt Ltd[2014(36) STR 1236(Guj)] . He submits that definition of port service covered the Terminal Handling Charges also therefore refund cannot be denied. This has been held in following judgments: (a) Sesa Goa Ltd Vs. CCE, Goa[2014(35) STR 558(Tri. Mumbai)] (b) CCE, Ahmedabad Vs. Ram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that documents such as LC s /Export Orders, stipulated prior testing, analysis, inspection health/sanitary certificate. The relevant LC s are enclosed with the appeal wherein stipulations for TTA+ TIC were made. He further submits that there is co-relation between four export invoices in respect of technical testing analysis and technical inspection and certification service, therefore on this service refund is admissible. (f) As regard the co-relation of courier service with export invoices, he submits that appellant before both the lower authority have produced the co-relation between input service invoice and export invoice. In case of some CHA service refund was denied, when the goods cleared for export was brought back to the tow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur[2015(37) S.T.R. 410(Tri. Del.)] wherein it was held that on availing drawback in respect of export goods benefit of notification No. 41/2007-ST is not available. Regarding the Terminal Handling services, the appellant have not brought anything on record to show that it was on account of port service. The service tax has been paid on Business Auxiliary Service/Business Support Service availed from shipping agent which is not one of the specified service mentioned in Notification No. 41/2007-ST. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that as regard the rejection of claim on the ground that the appellant have availed drawback, the lower authority have not considered the ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion services are in respect of export of goods and co-relation is also established. 5.4 Regarding the courier service as per the documents submitted before the lower authority co-relation is clearly established. Co-relation between input service and export invoices are clearly established. 5.5. Refund on CHA services denied on the ground that it is in respect of goods which was brought back to the town, the appellant have shown co-relation with the goods so brought back to town were exported, therefore the goods in respect of which the CHA services were availed have ultimately been exported therefore refund is admissible on CHA services. 5.6 Regarding the banking and financial services, services are related to inward remittance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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