Refund under export service notification upheld for terminal handling, CHA, and warehousing charges used in export activity.

Refund under Notification No. 41/2007-Service Tax could not be denied for terminal handling charges, CHA services, and storage and warehousing charges where service tax had been paid, the services were used for export activity, and the services fell within the notification. On that basis, the claim was held admissible and the denial of refund was set aside.

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Issues: Whether the refund claim under Notification No. 41/2007-Service Tax dated 06.10.2007 could be denied in respect of terminal handling charges, CHA service, and storage and warehousing charges.

Analysis: The refund claim was examined on the basis whether service tax had been paid, whether the services had been used, and whether the services fell within the notification. It was found that service tax had been paid, the services had been used for export activity, and the services in question were covered by the notification. On that basis, the claim could not be rejected merely on the reasoning adopted in the impugned order.

Conclusion: The refund claim was held to be admissible and the denial of refund was set aside.

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