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TMI Blog2019 (11) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... ty was not required to go into the issue no. 2 3 and straight way could have rejected the refund claim as they have not exported the goods, but it is evidence on record that the appellant has filed the refund claim after export of the goods and the same is evident from the records placed before the authorities below while filing the refund claim but the adjudicating authorities below did not bother to see the documents filed by the appellant and in routine manner rejected the refund claim which is not appreciable. Denial of refund claim, on the ground that the services for which the appellant has availed Cenvat credit are not port services - HELD THAT:- The appellant has availed cenvat credit of transportation services from their facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate for the Appellant Shri Bhasha Ram, Authorised Representative for the Respondent ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned orders wherein the refund claim filed under Notification No. 41/2007-ST dated 06.10.07 have been rejected by the authorities below in the following grounds (A) the appellant has not exported the goods (B) the services for which the refund claim has been filed i.e. transportation of goods from their factory premises to the port of export and terminal handling charges at port are not port services and (C) the documents produced by the appellant are not in their name for availment of Cenvat credit. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Denial of refund claim, on the ground that the services for which the appellant has availed Cenvat credit are not port services. I find that the appellant has availed cenvat credit of transportation services from their factory to the port of export and CHA services availed at port. Without availing the services, the appellant cannot export their goods, therefore, they paid their service tax and availed Cenvat credit and nowhere Cenvat credit has been denied to the appellant by way of adjudication, in that circumstances, at the time of claiming refund claim the same cannot be disputed. As these are input services for export of goods by the appellant as port services, the appellant is entitled to avail into claim refund as held in sev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In that circumstances, the transportation charges from port to their factory is covered under transport of goods service availed by the appellant for export of goods, therefore, the refund claim for transport of goods cannot be denied to the appellant. Accordingly, the refund claim for transport of goods service is allowed. (B) Port services: It was held that the services of terminal handling charge and bill of lading charges were not port services, therefore, the refund claim was denied. I find that the said issue came up before this Tribunal and this Tribunal, time and again, held that the services received at port by the appellant is covered under port services and it is admitted fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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