Port service refund for export-related services allowed where documentation and allied charges were rendered within the port area.

Service tax refund was treated as admissible under Notification No. 41/2007-ST for services used in export consignments where the services were rendered within the port area and were connected with exportation of goods. The Tribunal's earlier view was followed that origin document work, manual documentation, business auxiliary services, business support services, express release fees and B.L. charges can fall within the scope of port service for refund purposes when used for export transactions. On that basis, the refund claim was held allowable and rejection of the claim was unsustainable.

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Issues: Whether refund of service tax paid on services used for export consignments was admissible under Notification No. 41/2007-ST dated 06/10/07 as services falling within the scope of port service.

Analysis: The disputed services were rendered in connection with exportation of goods and were provided within the port area. The services included origin document, manual documentation, business auxiliary services, business support services, express release fees and B.L. charges. The Tribunal followed its earlier view that services rendered within the port for export transactions satisfy the requirement of port service for refund under the notification.

Conclusion: The refund claim was allowable and the rejection of refund was unsustainable.

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