TaxTMI 
TaxTMI 
2015 (6) TMI 827
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....nal Handling Service (THC for short) (claimed as "Port Service). GTA services (export) and CHA/C&F agency services for export of their goods, and had accordingly filed several refund claims under Notification No. 17/09-ST dt. 7.7.09 readwith Noti 41/07-ST dt. 6.10.07 as amended, towards Service Tax paid on such THC, GTA services (export) and CHA/C&F agency services. 2.1 That vide Order-in-Original dt. 27.8.09, for THC (Port service) refund was rejected on the grounds that service providers were registered under either Business Auxiliary Service/Business Support Service or CHA service and not 'port service' and further that authorization by Port Authority was not provided. On GTA service, refund was denied on the grounds that some p....
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....ice, it was held that the claim is correct and allowable, subject to verification directing the lower authority to verify and allow accordingly. Thus, the appeal was allowed in part. Being aggrieved, the appellant is before this Tribunal. 3. Heard both sides and perused records. 4. The Ld. Counsel for the appellant made oral and written submissions during the course of hearing. The grounds on which refund has been denied by the lower appellate authority in the impugned order and the Appellant's submissions thereon, including decisions and circulars relied upon are herein summarized:- Nature of Service Ground in impugned order to reject refund Appellant's submission Authority/Case law relied by Appellant Services not specifie....
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....oBiols Ltd. 2012 (25) STR 180 (T-Amd) 3. Fibre Bond Industries - ST/337/10 4. CCE vs. Hemlines Textiles Exports P. Ltd. 2012 (279) ELT 425 5. Deversons Industries P. Ltd. 2014(33) STR 197 (T-Ahmd) 6. Dishaman Pharmaceuticals & Chemicals Ltd. - Appeal No. E/05 and 14 of 2010 7. Cbay Systems (I) P. Ltd. 2011 (21) STR 668 (T-MUM) GTA Service a. Freight included inward movement of empty container from port/ICD to factory and then to port for exports. A. Empty containers are not readily available and/or found outside factory gate of the Appellant. B. In order to export finished goods out of factory, empty containers are required to be brought to factory and then stuffed and cleared for export. C. Inward movement of container is only fo....
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....er being registered under a different service category or no proof regarding authorization from port authorities, I find that these issues stand concluded in favour of the appellant vide Board Circular dt. 12.3.09 as well as various case laws as referred to and relied upon by the Appellant, especially in the case of Riddhi Siddhi Gluco Biols Ltd. (supra) and Fibre Bond Industries (supra). As such, I hold that appellant is entitled to refund claim on THC services. 6.3 As regards refund claim on GTA services, it is the Appellant's case that the impugned order has traversed beyond the scope of show-cause notice as well as Order-in-Original, in bringing out new ground for denial of refund. Be that as it may, the impugned order on one hand ....