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TMI Blog2018 (3) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... has been availed by the appellant for export of the goods - CBEC Circular dated 26.2.2010, clarifies that irrespective of the classification of service provided by the service provider, if the services are related to port service, the same shall be considered for benefit of refund - on terminal handling charges, the appellant is entitled to claim refund as the said services has been availed by the appellant at port and do qualify for port services. Refund claim on CHA service - denial on the ground that the invoices is not in the name of the appellant issued by the CHA - Held that: - on the shipping bill, name of the CHA mentioned and export through the authorised CHA has been made by the appellant - on charges paid to CHA and the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e up and this Tribunal observed as under : 6. We have gone through the said Notification as well as clarification issued by the Board. We are of the view that the clarification issued by the Board is in the nature of a benefit extended to the assessees. It is to be viewed as relaxation of the conditions prescribed under Notification No.17/2009-S.T., even though a one time measure. We find that in the present case the exports have taken place prior to the issue of the Notification No.17/2009. It is also seen that the refund claim was filed citing the earlier Notification No. 41/2007-S.T. Given the benefit of relaxation in the Board Circular, it emerges that refund claim filed within a period of one year from the date of export shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal relying on the CBEC Circular dated 26.2.2010, clarifies that irrespective of the classification of service provided by the service provider, if the services are related to port service, the same shall be considered for benefit of refund in terms of Notification dated 6.10.2007. Therefore, relying on the decision in the case of Dolphins Knit Pvt. Ltd. (supra), I hold that on terminal handling charges, the appellant is entitled to claim refund as the said services has been availed by the appellant at port and do qualify for port services. 7. With regard to refund claim on CHA service, the main contention of the Revenue is that the invoices is not in the name of the appellant issued by the CHA. But I find that on the shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X
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