2017 (10) TMI 709

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..... h invoice issued by Port and Inland Water Transport department. In the impugned order, the Commissioner has not given any findings with regard to this co-relation - matter is remanded to the original authority who will consider the documents produced by the appellant to establish co-relation between service tax paid by the exporter to the CHA - appeal allowed by way of remand.
Shri S. S. Garg, Judicial Member M.S. Nagaraja, T. Rajeswara Sastry & Associataes For the Appellant Shri Pakshi Rajan, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 22.12.2011 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the refund of cess component amounting .....

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..... ; and has paid service tax to the port and has recovered the same amount from the exporter under various debit notes issued in this regard. He further submitted that the port has issued challans with number and date for collecting the service tax on wharfage charges specifying the vessel for which port services was provided and the amount of service tax collected. He also submitted that the CHA in turn has issued debit notes for the same amount of service tax to the exporter specifying the challan number and date issued by the port for the service tax collected. Further, the appellants have endorsed on the said challans the details of the date of payment of service tax to the port, export invoice and shipping bills. He has also furnished th .....

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..... 2011 (273) ELT 3 (SC) followed and reiterated in the case of Union of India Vs. Hamdard (Waqf) Laboratories 2017 (51) STR 214. 6. On the other hand, the learned AR reiterated the findings of the impugned order and submitted that in the absence of documents, the learned Commissioner has rightly rejected the refund of service tax paid on port services. He further submitted that no co-relation was established between debit note issued by the CHA to the appellant and the service tax paid by the CHA. After considering the submission of both the parties and perusal of material on record and also various decisions relied upon by the appellant cited supra, I find that there is no dispute about the payment of service tax on port services and their .....

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