2015 (11) TMI 786

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....dvocate For the Respondent : Shri M S Negi, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order denying the rebate claim filed by them under notification No. 41/2012-ST dated 29.6.12 on the following specific services: A. transfer of goods from ICD to Port of export B. terminal handling charges C. CHA services D. Banking and financial services E. Cleari....

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....rd to availing of these services beyond the place of removal; which is reproduced as under:  "9) In the rebate claim, the appellants have sought refund of Service Tax paid on the following services: a. Transport of Goods from ICD to the Port of Export The said services are received and used beyond place of removal, i.e.ICD Loni, and therefore fall under the category of 'specified services....

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....xport of goods. In such a scenario, these services are also received beyond place of removal and therefore fall within the category of 'Specified Services'. e. Clearing and Forwarding Agents services- These services are in relation to the clearing operations at the Port of dispatch. They also therefore, fall under the purview of 'Specified services'. f. Sterilizing or fumigation of container."....