9911796707
TMI Blog2016 (12) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of any specific prohibition contained in Notification 41/2007, the benefit of refund should be available to the appellant. Classification of services - THC, BL charges, Inland Haulage Charges, documentation charges, SB, Pallitization charges, Handling charges and weighment charges, claimed under CHA service by the appellant are covered under the said category of service or not? - Held that: - reliance placed on the decision of the case of M/s. Shivam Exports, M/s. Mecshot Blasting Equipment (P) Ltd. And M/s. Shree Ram Industries Versus CCE Jaipur [2016 (2) TMI 259 - CESTAT NEW DELHI], where it was held that the services are in relation to the services provided within the port and merits consideration for refund Time bar - Held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. Thus, he submits that to and fro freight charges claimed by the appellant should merit consideration for refund, for the reason that the goods have been exported by the appellant. To support such stand, the ld. Advocate has relied on the decision of the Tribunal in the case of M/s Garware Polyester Ltd. vs. CCE, Aurangabad reported in 2011-TIOL- 988-CESTAT-Mumbai. He further submits that THC, BL charges, Inland Haulage Charges, documentation charges, SB, Pallitization charges, Terminal Handling charges and weighment charges etc. are in relation to the services provided within the port and merits consideration for refund in terms of the decision of Tribunal in the case of Shivam Exports others reported in 2016 - TIOL - 376 CES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ld. Advocate. With regard to the time bar aspect, since the appellant is not contesting the refund on the ground of limitation, I am of the view that rejection of refund claim by the authorities below on the ground of limitation is sustainable. 6. In view of the above, the appeal is disposed of in following terms:- (i) Service tax paid on to and fro freight charges is admissible for refund to the appellant claimed as refund to the appellant. (ii) Service tax paid on THC, BL charges, Inland Haulage Charges, documentation charges, SB, Pallitization charges, Handling charges and weighment charges etc. should be eligible for refund under the category of port service. (iii) Rejection of refund claim on the ground of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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