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    <title>2017 (3) TMI 1550 - CESTAT, CHANDIGARH</title>
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    <description>Refund under Notification No. 41/2007-ST was treated as admissible for terminal handling charges and bill of lading charges, as those services were regarded as falling within port services for export refund purposes. Refund was also allowed for CHA services because invoices and CHA certificates were sufficient to show that the services were received for export of goods. The claim relating to goods transport agency services was not finally decided on the merits and was remanded for verification of lorry receipts, transportation charges, and service tax payment.</description>
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      <description>Refund under Notification No. 41/2007-ST was treated as admissible for terminal handling charges and bill of lading charges, as those services were regarded as falling within port services for export refund purposes. Refund was also allowed for CHA services because invoices and CHA certificates were sufficient to show that the services were received for export of goods. The claim relating to goods transport agency services was not finally decided on the merits and was remanded for verification of lorry receipts, transportation charges, and service tax payment.</description>
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