Export service tax refund admissible where prior precedent, undisputed CHA tax payment, and exempted commission support the claim.

Refund of service tax on export-related services was held admissible under Notification No. 17/2009-ST where the Tribunal followed its earlier ruling in the assessee's own case for the prior period. Terminal handling charges and allied export-related expenses were treated as already settled in favour of the assessee, so the refund could not be denied on that basis. For CHA services, the objection regarding non-production of the licence number and licence copy was rejected because service tax payment under the CHA category was undisputed and the invoices were on record. On commission, refund was allowed since tax had been paid despite exemption being available, and that fact alone was not a ground to refuse refund.

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Issues: Whether refund of service tax paid on export-related services, including terminal handling charges, CHA services and commission, was admissible under Notification No. 17/2009-ST dated 07.07.2009.

Analysis: The Tribunal followed its earlier decision in the assessee's own case for a prior period, where identical refund claims had been allowed. It noted that the dispute on terminal handling charges and allied export-related expenses was already settled in favour of the assessee. As regards CHA services, the objection based on non-production of the licence number and copy of licence was not accepted because the payment of service tax by the service provider under the CHA category was not in dispute and the invoices were available on record. On commission, the Tribunal accepted that tax had been paid even though exemption was available, and therefore refund could not be denied merely on that ground.

Conclusion: The refund claim was held admissible and the appeal was allowed in favour of the assessee.

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