2014 (11) TMI 251

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....ant for the appellant and Shri Sanjay Jain, learned DR for the respondent, we find that the appellants are exporters of mostly handicrafts and are entitled to the refund of service tax paid on the various specified input services in terms of Notification No. 17/09-CUS dated 7/7/09. Accordingly, they filed the refund claims in respect of various services like shipping and forwarding agent services, CHA services, terminal handling services, bill of loading services, documentary charges and transportation by rail etc. including the technical testing and analysis services and fumigation services. 3. Without going into the individual reasons for denial of refund claim in each and every case in respect of each and every issue, we find that in ....

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....ort services as also on the ground that the service providers are not registered under the port services category, but are registered under different categories. We find that Larger Bench of the Tribunal in the case of Western Agencies Pvt. Ltd. vs. CCE reported in 2011 (22) S.T.R. 305 (Tri. - LB), has held that any services provided on the port are 'port services'. Further in the case of Aarvee Denims & Exports Ltd. vs. CCE reported in 2010 (17) S.T.R. 262 (Trib.) as also in the case of CCE vs. Dishman Pharmaceuticals & Chemicals Ltd. reported in 2010 - TIOL - 1639 - CESTAT it has been held that refund cannot be denied on the ground that service providers are not registered for any particular services. We also take note of the Tribunal....