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TMI Blog2017 (6) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... harges, CHA Service and Clearing and Forwarding Agent Service have been received by the appellants for export of goods at port, and are covered under Port Services. In that circumstances, the appellants are entitled to avail claim of refund filed by them on Other Port Services. Denial of refund also on the ground that the appellant has not produced the payment of proof of service tax - Held that: - as the invoices of the above services are on record, wherein the payment of service tax is mentioned. In that circumstances, on this ground refund claims cannot be rejected to the appellant. Refund claim with regard to Road Transport Service - denial on the ground that there is no co-relation of invoices issued by the service provider and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding Agent Service 5. Refund claims have been denied on the ground that these services are not covered under Port Services or no document in co-relation to their services have been produced by the appellant. It was also held that the appellant is availing duty drawback claimed, therefore, they are not entitled to claim refund of the service tax paid on other services. 6. Heard the parties and considered the submissions. 7. The issues are dealt as under: (a) Denial of refund on account of duty drawback claimed: I find that as per the observations by the Director of Drawback, Ministry of Finance, Department of Revenue, which has been extended that while calculating the amount of drawback on input service has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied on the ground that the Inland Haulage Charges, CHA Service, Clearing and forwarding Agent Service do not qualify as port service. The said issue has been dealt by this Tribunal in the case of Mittal International itself, wherein this Tribunal observed as under: 13 . Further, I find that the refund claim was denied on the ground that the services received by the appellant, namely, terminal handling charges, documentation charges, bill of lading charges are the services in the nature of logistics services, therefore, they are covered under the business support service and are not entitled for availment of the benefit of Notification No.41/2007-ST as business support services are not eligible for refund claim. 14 . I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of refund filed by them on Other Port Services. 10. Other ground for denial of refund is that, the appellant has not produced the payment of proof of service tax, as the invoices of the above services are on record, wherein the payment of service tax is mentioned. In that circumstances, on this ground refund claims cannot be rejected to the appellant. (B) With regard to Road Transport Service: 11. The main contention of the Revenue for denial of refund is that, there is no co-relation of invoices issued by the service provider and the goods transported. In that circumstances, the adjudicating authority is directed to verify the documents to ascertain co-relation between the services received by the appellants and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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