https://www.taxtmi.com/caselaws?id=344201 Terminal Handling Charges were treated as port services for refund under Notification No. 41/2007-ST, and the Tribunal noted that this issue had already been accepted in the appellant's own case, so refund could not be denied on a contrary lower-authority view. The Tribunal also found that drawback does not absorb the service tax element on Custom House Agent Service and Goods Transport Agency Service used for exports, so refund could not be rejected merely because drawback had been claimed. The impugned orders were set aside and refund relief was granted on all disputed services. en-us Thu, 27 Apr 2017 00:00:00 +0530 Sat, 10 Jun 2017 05:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344201 Terminal Handling Charges were treated as port services for refund under Notification No. 41/2007-ST, and the Tribunal noted that this issue had already been accepted in the appellant's own case, so refund could not be denied on a contrary lower-authority view. The Tribunal also found that drawback does not absorb the service tax element on Custom House Agent Service and Goods Transport Agency Service used for exports, so refund could not be rejected merely because drawback had been claimed. The impugned orders were set aside and refund relief was granted on all disputed services. Case-Laws Service Tax Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344201