9911796707
TMI Blog2017 (5) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT] wherein it has been held that Terminal Handling Charges are covered under port service - refund allowed. Goods Transport Agency Service - denial on the ground that the transportation charges has been paid to and fro to the port of export - Held that: - it is merely allegation that the transportation charges has been paid by the appellant to and fro from their factory but no evidence has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order wherein the refund claim filed by the appellant has been rejected under Notification No. 41/2007-ST dated 06.10.2007. 2. The facts of the case are that the appellant being an exporter filed refund claim under Notification 41/2007 for the services received and utilised for export of goods namely: Terminal Handling Charges and Goods Transport Agency Service. The show cause notice was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the appellant is entitled for refund claim. 4. With regard to Goods Transport Agency Service charges, it is his submissions that he has paid the transportation charges for transportation of goods from their factory to the port only and nowhere it is coming out from the records that the transportation charges has been paid by the appellant to and fro to port of export from their fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod held that the appellant is entitled to avail refund on the said service as the Revenue has failed to produce any documentary evidence that the transportation charges for transportation of goods has been paid by the appellant to and fro to the port of export. Admittedly, in this case also it is merely allegation that the transportation charges has been paid by the appellant to and fro from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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