2012 (4) TMI 407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....; Per: MR. B.S.V. Murthy:   All these appeals filed by the Revenue are involving the same issue viz. eligibility of the respondent for refund under Notification No.41/2007-ST, dt.06.10.2007, as amended by various notifications. Even though the different refund claims involve different services, the issue involved is eligibility of the respondent under Notification No.41/2007-ST and ther....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s also held by the Tribunal that the Port services intended by legislature to be in relation to vessel or goods, in any manner, provided either by Port or by any person authorized by such Port or other Port. In the case of CCE Ahmedabad Vs Ramdev Food Products Pvt.Ltd. - 2010 (19) STR 833 (T), relied upon by the respondent, it was held that once the Service Tax was paid under the category of Port ....