Refund under Notification 41/2007-ST upheld for port-related services, with only time-barred claims excluded.

Refund of service tax on terminal handling charges, bill of lading charges, inland haulage services and clearing and forwarding agent services was treated as admissible under Notification No. 41/2007-ST because the services were covered by earlier Tribunal rulings as port services and thus qualified as specified services for refund. The Revenue accepted coverage of the services but objected to part of the claim on limitation, and the assessee did not dispute the time-barred portion. The authorities were directed to re-quantify the refund for the amount within the limitation period.

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Issues: Whether the refund of service tax paid on terminal handling charges, bill of lading charges, inland haulage services and clearing and forwarding agent services was admissible under Notification No. 41/2007-ST.

Analysis: The disputed services were held to be covered by earlier Tribunal decisions treating them as port services and, therefore, as specified services eligible for refund under the notification. The Revenue accepted that the services were covered, but only raised limitation in relation to part of the claim. The assessee did not contest the denial to the extent of time bar.

Conclusion: The refund claim was held to be admissible under Notification No. 41/2007-ST, with the authorities directed to re-quantify the refund for the amount falling within the limitation period.

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