Service tax refund appeals granted by Tribunal, orders set aside, cases remanded for fresh decision.

The appeals regarding the refund of service tax paid on services availed at the port during the export of goods were allowed by the Tribunal. The impugned order was set aside, and all four appeals were remanded to the original adjudicating authority for a fresh decision. The appellants have the opportunity to present their case, substantiate their claims, and refer to relevant Tribunal decisions to support their arguments. All issues remain open for further consideration.

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Issues: Refund of service tax paid on services availed at the port during export of goods.

Analysis:
1. The issue in all four appeals pertains to the refund of service tax paid on services availed at the port during the export of goods. The Tribunal's precedent decision in the case of Ms. Shivam Exports and others vs. CCE, Jaipur [2016-TIOL-376-CESTAT-Del] has already considered most of the services as port services. The demand was partly rejected on the grounds of time bar, which the appellants are not contesting. However, the appellants failed to produce documents to substantiate their claim, as noted by the adjudicating authority.

2. The Revenue argues that some services were not specified services during the relevant period, such as CHA services and clearing and forwarding services, which were introduced later.

3. In response, the appellants' advocate contends that CHA services were essentially cargo handling services for which they were paying handling charges.

4. Considering that most services are covered by the Tribunal's previous decision and the need to verify documents for the remaining services, the impugned order is set aside. All four appeals are remanded to the original adjudicating authority for a fresh decision. The appellants will have the opportunity to present their case and can refer to any relevant Tribunal decisions to support their arguments. All issues remain open for further consideration.

5. The appeals are allowed by way of remand, providing the appellants with the chance to substantiate their claims and present their arguments before the adjudicating authority.

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