https://www.taxtmi.com/caselaws?id=261138 The appeal was allowed, and the impugned order rejecting the refund claim for input service on terminal handling charges was set aside. The appellant, who used the services in the course of export business and paid the service tax, was entitled to the refund claim despite the services not being defined as Port Service. The Circular clarified that the specific category of service tax payment is not relevant if services are availed in the course of export business and service tax is paid, leading to the decision in favor of the appellant. en-us Mon, 21 Apr 2014 00:00:00 +0530 Sat, 04 Jul 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261138 The appeal was allowed, and the impugned order rejecting the refund claim for input service on terminal handling charges was set aside. The appellant, who used the services in the course of export business and paid the service tax, was entitled to the refund claim despite the services not being defined as Port Service. The Circular clarified that the specific category of service tax payment is not relevant if services are availed in the course of export business and service tax is paid, leading to the decision in favor of the appellant. Case-Laws Service Tax Mon, 21 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261138