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TMI Blog2017 (7) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Jain, DR for the respondent Per V. Padmanabhan: The appellant filed the refund claims before the jurisdictional authorities for refund of service tax paid on services used for export. The claims have been made under notification no. 17/2009-ST dated 07.07.2009. A part of the refund claimed by the appellant stands rejected by both the authorities below as per details as follows: Sl.No. Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2011 to 30.06.2011 1. 1 & 3 as above. 2. Non submission of original invoices of services provider. i) Refund claim on terminal handling charges, bill of lading, haulage charges, etc. rejected for the reason that these are not covered under port services. ii) Service tax paid on CHA services rejected for the reason that CHA licenses no. and copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/A/53916-53918/2016 dated 26.11.2015, SRF Ltd. Vs. CCE Jaipur 2015-TIOL-2241-DEL (CESTAT), Suncity Art Exports & Ors vide final order no. ST/A/54038-54068/2014-CU dated 16.10.2014. In view of the above decisions, the issue is no longer res integra. By following the above decisions, the benefit is allowable to the appellant. ii) The refund claim of CHA services stands rejected for the reason th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the refund also stands rejected for non-submission of original invoices. However, we find that certified photo copies of such documents stands submitted. Hence we are of the view that the refund cannot be denied.
6. In view of the above, the impugned order is modified and appeal is allowed with consequential benefit to the appellants.
[Pronounced in the open court on 13.07.2017] X X X X Extracts X X X X X X X X Extracts X X X X
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