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TMI Blog2019 (1) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant (s) : Mr. Vipul Singhvi For The Respondent (s) : Mr. Sanjeev Johari, Mr. Jitendra Maheshwari and Mr. Lalit Parihar Judgment/Order Per Hon'ble Mr. Justice Gopal Krishan Vyas The instant appeal has been filed by the Union of India through Commissioner of Central Excise and Service Tax, Udaipur under Section 35 G(1) of the Central Excise Act, 1944 against the final order No.ST/A/54 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Pvt Ltd, Udaipur filed a refund claim of Rs. 33,33,715/- for the period from Jan., 2008 to March, 2008 in terms of notification No.41/2007-ST dated 6.10.2007 as amended claiming refund of service tax paid by them on the specified taxable services namely port services, terminal handling charges (THC), handling charges, technical testing and analysis service inspection and certification services, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was disposed of as mentioned above. The order dated 7.7.2010 was challenged before the CESTATE by the respondent assessee on various grounds but the learned CESTATE while considering the notification no.41/2007 gave finding that it is an admitted fact of the record that the services towards terminal and other handling services were availed by the assessee within the port area, in connectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estions of law emerges for consideration in this regard. With regard to the JTA service availed for transportation of goods fro the place of removal to the port of export, the learned tribunal held that refund claim was filed after issuance of the notification no.3/2008 dated 19.2.2008 and in identical situation in case of East India Minerals Ltd the refund claim was allowed, therefore, assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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