2017 (7) TMI 1109

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..... arges - rejected on the ground that same are not covered under port services - Held that: - the issue is settled in favour of the appellant vide Tribunal’s decision in the case of Shivam Exports & Ors. Vs. CCE Jaipur vide [2016 (2) TMI 259 - CESTAT NEW DELHI], where it was held that Refund of service tax paid on THC Charges, REPO Charges, BL charges, DDC Charges and hollage charges is admissible i .....

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..... ocuments stands submitted - refund cannot be denied. Appeal allowed - decided in favor of appellant.
Mr. (Dr.) Satish Chandra, President Mr. V. Padmanabhan, Technical Member Appearance: Present Shri O.P. Agarwal, Advocate for the appellant Present Shri Amresh Jain, DR for the respondent Per V. Padmanabhan: The appellant filed the refund claims before the jurisdictional authorities for refu .....

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..... duced, therefore, refund not admissible. 3. Refund of service tax paid on commission has been rejected on the grounds that the same was exempted from tax vide notification no. 18/2009-ST dated 07.07.09. 2. ST/5699 6/2013 -do- 79,212/- 01.04.2011 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 .....

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..... claim on terminal handling charges, Bill of Entry, etc. the issue is settled in favour of the appellant vide Tribunal's decision in the case of Shivam Exports & Ors. Vs. CCE Jaipur vide Final Order no. 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 .....

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..... uch service tax paid cannot be denied, in view of the decision of the Hon'ble High Court of Allahabad in the case of CCE & ST Vs. Indian Farmers & Fertilizers Copn. Ltd. 2014 (35) STR 492 (All.). 5. A 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 re .....

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