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TMI Blog2024 (8) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been disputed by the Department, service tax paid on the taxable services used for ultimte exportation of goods, in our opinion, should merit consideration for refund in terms of the Notification dated 6- 10-2007.' The appellants are eligible to avail refund on GTA Services; however, as submitted by the learned Authorized Representative, the refund shall be limited to the GTA Services availed from the ICD to the Port of export; for this purpose, the matter has to travel back to the Original Authority for verification of the claim of the appellants. Also, in the case of Inspection and Testing Charges, as per their own averment, the appellants did not submit the copies of agreements before the Original Authority; the appeals as f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.03.2012 upheld the orders of the Original Authority. Hence, these appeals. 2. Shri Parikshit Aggarwal, learned Chartered Accountant, submits that the refund on account of GTA Services availed constitute the major portion of the demand. Learned Chartered Accountant submits that the main objection of the Department was that in most cases, the invoices of service providers cannot be co-related with the shipments as no shipping bill number and no container number is given; the refund claims were on account of transportation from place of removal to the Port of export whereas refund is admissible only in respect of transportation from the ICD to the Port of export. Learned Consultant submits that the Original Authority denied the refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... International Ltd. 2018 (10) GSTL 64 (Tri. Del.) Durga Marble Minerals 2016 (45) STR 563 (Tri. Del.) 5. Learned Consultant submits that Inspection Services and Technical Services are covered under the Port Services and therefore, refund should not be denied. He relies on Durga Marble Minerals(Supra) and Kriti Industries (I) Ltd. 2017 (47) STR 81 (Tri. Del.) 6. Shri Shivam Syal, learned Authorized Representative for the Department, reiterates the findings of the OIO and OIA; he takes us through the Notification No.41/2007 as amended from time to time and submits that in terms of the Notification, the appellants have to satisfy the conditions therein and only on doing so, the said refunds are admissible. He submits that refund of Terminal Han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not come in the way of availing a substantial benefit; moreover, the said Notification No.41/2007 does not specify any conditions in respect of the GTA Services. I find that Tribunal in the case of Durga Marbles (supra) held as follows: 3. The Central Government in exercise of the powers conferred under sub-section (1) of Section 93 of the Finance Act, 1994 have issued the Notification No. 41/2007-S.T., dated 6-10-2007, providing for refund of service tax paid on the taxable services used for exportation of the goods. With regard to the port service, the C.B.E. C. vide Circular dated 26-2-2010 has inter alia, clarified that irrespective of the clarification of service provided by the service provider, if the same relates to the services pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that: 3 . The order dated 7-7-2010 was challenged before the CESTAT by the respondent assessee on various grounds but the Learned CESTAT 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 connection with export of the goods. Thus, irrespective of classification of service, since the same are provided within the port for export of goods, the benefit of refund should be available under the head port services in terms of notification dated 6-10-2017. The Tribunal held that in case of Shivam Exports, SRF Ltd., and AIA Engineering it has been held that irrespective of the clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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