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TMI Blog2017 (11) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant within the port of export, facilitating exportation of the goods. Since admittedly, the said services were used within the port of export, irrespective of the classification of those services, the same should merit consideration as port service for the purpose of benefit of refund - refund allowed. With regard to refund claim of the fumigation service, there is agreement between the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.41/2007 dated 06/10/2007 in respect of the taxable services used for exportation of goods is the subject matter of present dispute. The authorities below have denied the refund benefit on the ground that the services availed/utilized by the appellant for exportation of goods are not confirming to the definition of port service and thus, such services were outside the scope of the notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the purchase order issued by the overseas buyers shows that anti-termite and anti-vermin impregnated and flame retardant is to be done to the power cable and control cables to be supplied by the appellant. Since, there are agreements between the overseas purchasers and the appellant for undertaking the fumigation activities, he submits that service tax paid on such service merits consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the appellant itself, vide Final Order No.55716/2016 dated 01/11/2016 has extended the refund benefit in respect of the service tax paid on the above disputed services. Thus, in my considerate view, the appellant should also be eligible for refund benefit in respect of the above disputed services. With regard to refund claim of the fumigation service, I find that there is agreement between t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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