Export service tax refund allowed for terminal handling and CHA services, but denied for fumigation and sterilization charges.

Refund of Service Tax under Notification No. 17/2009-ST was held admissible for terminal handling charges and CHA services used for export, because similar claims had already been allowed in the assessee's own case and the invoices and tax payment under the relevant service category were not in dispute. The objection regarding non-production of the CHA licence was rejected as not decisive on the record. By contrast, refund for fumigation/sterilization charges was denied, since the notification covered fumigation of export containers and not sterilization of exported goods. The result was partial relief: refund allowed for terminal handling charges and CHA services, but refused for fumigation/sterilization charges.

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Issues: Whether the assessee was entitled to refund of Service Tax under Notification No. 17/2009-ST dated 07.07.2009 in respect of terminal handling charges, CHA services and fumigation/sterilization charges used for export.

Analysis: The claim relating to terminal handling charges and CHA services was found admissible, as the earlier decision in the assessee's own case had already allowed similar refund claims and the record showed payment of Service Tax under the relevant service category. The objection based on non-production of CHA licence was not accepted where the invoices and tax payment were not in dispute. The claim for fumigation/sterilization charges was, however, examined separately and held to fall outside the notification, since the benefit was available for fumigation of export containers and not for sterilization of exported goods.

Conclusion: Refund was allowable for terminal handling charges and CHA services, but was correctly denied for fumigation/sterilization charges.

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