2017 (6) TMI 1002

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..... istant Commissioner (AR),  for Respondent ORDER The issue in this appeal is, whether the claim of refund of Service Tax paid on services received by the appellant-assessee, a manufacturer cum exporter, in the course of export of their products, post clearance from the factory, whether the refund has been rightly rejected. 2. The appellant filed refund claim of Service Tax amounting to Rs. .....

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..... e been filed in the wrong jurisdiction. So far refund of port services are concerned, the said port services provided by M/s Eagle Maritime Pvt. Ltd, M/s Oceanid Logistics Pvt. Ltd, M/s DHL Lemuir Logistics Pvt. Ltd, such port services can only be provided by any other person on the permission of such port or other port. 3.  Being aggrieved the appellant preferred appeals before Id. Commissi .....

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..... Tax has not been submitted is untenable. It is further urged that this Tribunal placed reliance in the case of Suncity Art Exporters & Others Versus, Commissioner of Central Excise & Service Tax, Jaipur reported at 2014-TIOL- 2319-CESTAT-Delhi, held that refund of service tax paid on THC charges, REPO Charges, PL Charges, DDC Charges & Holding Charges, etc. is admissible, inasmuch as the same are .....

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..... hat the phrase 'any person authorized by port/ airport', which is used in the definition - as there is no procedure of specifically authorizing a service provider to undertake a particular activity while there may be restriction on entry into such areas and the authorities often issue entry passes or identity cards, airport/ port  authorities seldom issue authority/ permission letters .....

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..... the appeal with consequential benefits. 6.  Heard the Id. A. R. for Revenue, who relied on the impugned order. 7.  Having considered the rival contentions and on perusal of the facts on record, I find that the reasons for refusing refund are not tenable. In view of the law, as it is described and/or clarified by the Board's Circular in the course of time as hereinabove discussed an .....

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