2014 (3) TMI 372

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....ndling charges, CHA service, Storage & Warehousing charges were denied as same does not qualify the condition of Notification 41/07 dated 6.10.07 as amended. 2. The brief facts of the case are that the appellant are exporters and claimed input service credit of the export of goods availed on Terminal Handling charges, CHA Service, Storage & Warehousing charges with other services. For other servi....

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....overed under Port service. Therefore, credit cannot be denied. He further submits that in the case of CCE vs. Dishman Pharma & Chemicals Ltd. 2011 (21) STR 246. Held that refund of service tax paid on Goods Transport Agency service, port service and CHA service are covered under Notification 41/07 and is entitled for refund claim. He further relied on CCE vs. Hemlines Textiles exports P. Ltd. 2012....