2016 (8) TMI 546

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....ntative (DR) - for the Respondent. ORDER The appellant filed a claim for refund of service tax paid, in terms of Notification No. 41/2007-ST dated 06/01/2007. The claim was relating to tax paid on terminal handling charges and on transportation of containers from and to the port for export shipment. The learned Counsel for the appellant submitted that the service tax claim in respect of terminal....

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....ce tax on these two account has been settled in various orders by the Tribunal. In SRF Ltd. vs. CCE, Jaipur - I reported in 2015 - TIOL - 2241 - CESTAT - DEL it has been held that when the service involved was in connection with the export of goods and the service tax has been discharged refund cannot be denied on the ground that the person who provided service should have authorization from the p....