Refund eligibility for export-related services denied where claimed charges were not shown to fall within the notified categories.

Refund of service tax on terminal handling charges, marine insurance, and railway freight and handling charges was held inadmissible because the refund notifications applied only to specified services received in relation to export of goods, and the claimant failed to show that the claimed services fell within those notified categories. The burden of proving eligibility lay on the claimant, and no evidence was produced to establish coverage under either notification, so the refund claim failed.

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Issues: Whether the refund claim of Service Tax paid on terminal handling charges, marine insurance, and railway freight and handling charges was admissible under the refund notifications for services received in relation to export of goods.

Analysis: The refund notifications allowed refund only in respect of the specified services listed in the notifications and received in relation to export of goods. The services for which refund was claimed were not shown to be covered by either notification. In a refund claim, the claimant bears the burden of establishing eligibility, and no evidence was produced to show that the claimed services fell within the notified category.

Conclusion: The refund was not admissible and the appeal was rejected.

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