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TMI Blog2017 (7) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim on these services under notification 41/2007-ST dated 06.10.2017, as the Terminal Handling Charges and Bill of Lading charges are not the part of port services and the appellant has failed to provide the documentation with regard to transportation of goods from their factory to ICD as actual service provider has not provided the service to the appellant. 3. Heard the parties 4. All the issues are dealt as under: (A) Denial of refund on account of that the appellant have claimed duty drawback: I find that as per the observations by the Director of Drawback, Ministry of Finance, Department of Revenue, which has clarified that while calculating the amount of drawback, the component of input service has not been considered, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Terminal Handling Charges and Bill of Lading Charges: 5. The issue is dealt by this Tribunal in the case of M/s Orient Craft Limited vide Final Order No.60821-60835/2017 dated 04.05.2017 wherein, this Tribunal held that the refund claim for Inland Haulage Charges and Terminal Handling Charges are covered in the decision of Mittal International reported in 2017 (3) TMI 1512- CESTAT, Chandigarh, 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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant for export of goods at port and are covered under port services. In that circumstance, the appellant is entitled to avail refund claim. (C) With regard to denial of refund claim on Transport Service: The main contention of the Revenue for denial of refund is that there is no co-relation of invoices issued by the service provider or the goods transporter. Moreover, some discrepancy are also point out in the invoices produced by the appellant. For this issue, the adjudicating authority directed to verify the documents for services received by the appellant and corresponding invoice of service provide and goods transporter to ascertain the fact, whether the invoices produced by the appellant are in respect of transportation of goods f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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