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2016 (6) TMI 1013
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....t both services have been availed by the appellant in the course of their business of export of syringes and they are having correlation of services with shipping bills and invoices. It is also submitted that refund claim on CHA service has been denied on the premise that the name of CHA in the shipping bills is different as compared to actual service provider and correlation between the serve provider's invoice and export is not established. She submits that the said issue was dealt with by the Tribunal in the case of Sopariwala Exports Vs. CST, Mumbai -2015 (39) STR 884 (Tri.-Mum) Wherein it has been held that the export consignment, as per Shipping Bill and the service provided in this regard are verifiable and co-relatable on the face o....
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.... been decided by the Tribunal in the case of Sopariwala Exports (supra) wherein it has been held as under: 6.1 As regards CHA/C&F service, sufficient co-relation was demonstrated during the course of hearing, that the export consignment, as per Shipping Bill and the service provided in this regard are verifiable and co-relatable on the face of document in form of Shipping Bill number, Invoice Number, Container Number etc. and as such, the ground on which such refund is denied, does not appear to be proper. As regards Shipping Bill showing name of different CHA as compared to the actual service provider, it is a practice in vogue to seek services by way of outsourcing by certain shipping lines/CHAs/freight forwarders to arrange....
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....ervices of various service providers operating in the port area. It is not in dispute the goods were exported, were handled in the port area, terminal handling operation were carried out and service tax on such port services was paid which would have been carried out at the instances of CHA perhaps by some other service provider/authority and under the circumstances it will not be appropriate to deny the refund of the service tax paid on the port service, just because invoices are of CHA who is not authorized to provide port service. In respect of the courier service, I find the objection is only that in the invoices issued by the courier agency service, export invoice number & IEC code of the appellant are not mentioned. There is no disput....