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2013 (12) TMI 557
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....ellant. Shri R.K. Gupta and K.K. Jaiswal, SDRs, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs. 2,83,124/-. 2. After hearing both the sides, we find that initially, the Original Adjudicating Authority granted refund of the above credit so availed by the appellant, in terms of the provisions of Notificat....
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....otification w.e.f. July, 2009 will not have any bearing on the refund of the service tax paid on the said services inasmuch as the same were covered by the expression of port services, even prior to the said date. 4. At this prima facie stage, we agree with the ld. Advocate. 5. Admittedly, the Larger Bench in the above referred decision has held that any service rendered at the por....