2017 (3) TMI 1550

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... td. [2015 (1) TMI 1044 - GUJARAT HIGH COURT] wherein it has been held that these services are covered under port service - the appellant is entitled to claim refund in respect of terminal handling charges and Bill of lading charges under port services in terms of N/N. 41/2007-ST 6.10.2007. Refund claim - CHA services - denial on the ground that there is no mention about exact service availed by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant : Naveen Bindal, Advocate For the Respondent : G. M. Sharma, AR ORDER Ashok Jindal (Judicial Member) The appellant has filed the refund claim under Notification No.41/2007-ST dated 6.10.2007 for the service availed by them for export of the goods. The refund claim in respect of terminal handling charges and Bill of lading charges was denied on the ground that these services .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the said service to the appellant. In that circumstance, I hold that the appellant is entitled for refund for service received from the CHA for export of the goods. 4. It was disputed that on goods transport agency, the appellant has not produced lorry receipt or has not produced any evidence to the extent of payment of service tax by them or service provider in question. The refund is not avai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X