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TMI Blog2016 (12) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice - Transport of goods by road & Rail Services - Held that: - The Central Government in exercise of the powers conferred under sub-section (1) of Section 93 of the Finance Act, 1994 have issued the N/N. 41/2007-ST dated 06.10.2007, providing for refund of service tax paid on the taxable services used for exportation of the goods. With regard to the port service, the CBEC vide Circular dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods upto port of export. Since, export of goods in question has not been disputed by the Department, service tax paid on the taxable services used for ultimate exportation of goods, in our opinion, should merit consideration for refund in terms of the Notification dated 06.10.2007. Refund allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ued the Notification No. 41/2007-ST dated 06.10.2007, providing for refund of service tax paid on the taxable services used for exportation of the goods. With regard to the port service, the CBEC vide Circular dated 26.02.2010 has interalia, clarified that irrespective of the clarification of service provided by the service provider, if the same relates to the services provided in the port, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or refund in terms of the Notification referred supra. With regard to the CHA service, we find that the service providers have provided such service on export of goods by the appellant. Further, the GTA services have been availed by the appellant for transportation of goods upto to port of export. Since, export of goods in question has not been disputed by the Department, service tax paid on the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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