Refund of service tax on export-linked port and clearing services depends on service nature, not separate port authorisation.

Refund of service tax paid on port services and clearing and forwarding services was held admissible under Notification No. 17/2009-ST where the services were used for export activity. The Tribunal reiterated that the decisive enquiry is whether service tax was paid and whether the service received qualifies as a port service or other eligible export-linked input service. Refund could not be denied merely because the service provider was not separately shown to be authorised by the port, if the nature of the service otherwise satisfied the notification conditions. The rejection of refund was therefore not sustainable in law.

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Issues: Whether refund of service tax paid on port services and clearing and forwarding services was admissible under Notification No. 17/2009-ST dated 07.07.2009.

Analysis: The services were used in relation to export activity and the dispute stood covered by earlier orders in the assessee's own case as well as by cited precedent. The Tribunal reiterated that, for refund under the notification, the relevant enquiry is whether service tax was paid and whether the service received was a port service or an eligible export-linked input service. The refund authority cannot deny the claim merely on the ground that the service provider was not shown to be authorised by the port, when the nature of the service otherwise answers the notification requirements.

Conclusion: The refund claim was admissible and the rejection of refund was not sustainable in law.

Final Conclusion: The appeal was allowed and the assessee was granted consequential relief according to law.

Ratio Decidendi: For refund under the notification, the decisive test is the nature of the service and payment of service tax, not whether the service provider was separately authorised by the port.

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