2012 (7) TMI 165

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.... on input services i.e. on Terminal Handling Charges .   2. Learned Senior Counsel Shri Josheph Kodianthara, would draw my attention to the facts of the case inasmuch as, that the period involved in all these appeals is October 2008 to 30.06.2009. It is his submission that the appellant had paid the amount as service charges to the CHA for clearances of export consignment from the Port. It is his submission that the amount which is sought to be denied to the appellant as refybd, is on the bifurcation of the said amount as a Terminal Handling Charges. He would submit that there is no category of services to cover Terminal Handling Services and this Terminal Handling Service get clubbed to the basket of services rendered by any Port a....

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.... refund, if final products are exported. It is also noted that the period involved in all these appeal is from October 2008 to June 2009 i.e. prior to notification which has been relied upon by the learned DR.   5. I find that the decision of this Bench, in the case of Macro Polymers Pvt. Limited (supra) is directly on the issue and with respect, I reproduce the ratio, which is in Paragraph -6 of the said order:-   6. From the certificate it is quite clear that both terminal handling charges and REPO charges were paid to JNPT/NSICT and GTIL port services. It is surprising that in respect of REPO charges, the Commissioner has accepted the stand taken by the appellants that it is covered under port service whereas for terminal....