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TMI Blog2017 (6) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ck of supporting evidences with reference to GTA services, sales or purchase of foreign exchange, banking charges, it is seen that the appellants are pleading that they have complete supporting evidences, which can categorically link-up with availment of service, payment of service tax with the shipment of cargo by them. This requires verification by the sanctioning authority. Appeal allowed by way of remand. - Service Tax Appeals Nos. 1458/2011-ST (SM) and ST/304 of 2011 - Final Orders Nos. 53425-53426/2017 - Dated:- 15-5-2017 - Shri B. Ravichandran, Member (Technical) Rep. by Shri Dhruv Tiwari, Advocate for the appellant. Rep. by Shri G.R. Singh, AR for the respondent. ORDER Per B. Ravichandran: These two a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services received under these headings are not covered by the list of specified services in the said notification. The service tax paid on CHA services was rejected on the ground that there is no evidence that the provider of service has infact paid the service tax under that category. Service tax paid on banking and other financial services are not allowed refund as no supporting evidences were placed by the appellants. The service tax paid on purchase/sale of foreign exchange was not given as refund, due to lack of supporting documents. The service tax paid on Business Auxiliary Service of commission agent located abroad is not paid as refund on the ground that the appellants have paid the tax using the cevnat credit and as such, not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service provider. Since the services were availed and utilized within the port for export of goods, irrespective of the classification of the services done by the service provider, the same should merit consideration has Port Service . In the decisions cited by the Ld. Advocate, the Tribunal has extended the refund benefit of service tax paid on taxable services used within the port of export by considering the said services as port service. Hence, following the coordinate bench decision of this Tribunal, we hold that the appellant herein is eligible for refund of service tax paid on Terminal Handling Charges and CHA Services. 8. With regard to banking charges, we find that the ld. Commissioner (Appeals) has rejected the refund clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from Outside India and Received in India) Rules. We find that Rule 5 refers to availing of Cenvat credit and not to utilization of credit. We are therefore of the view that the finding of the Commissioner not treating the appellant as output service provider, is not correct and accordingly we set aside the impugned order and allow the appeal. 10. Thus, we are of the view that the appellant is eligible for payment of service tax from cenvat account. 6. In respect of rejection of claim due to lack of supporting evidences with reference to GTA services, sales or purchase of foreign exchange, banking charges, it is seen that the appellants are pleading that they have complete supporting evidences, which can categorically link-up w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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