2017 (1) TMI 430

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....t for the Respondent: Shri. R.K. Mishra, A.R. PER: S.K. MOHANTY Both these appeals are disposed of by this common order. 2. The refund claims filed by the appellants under Notification No.41/2007 - ST dated 06.10.2007 were rejected by the authorities below on the ground that service tax paid on IHC charges, terminal handling charges, documentation charges, freight charges and testing and analys....

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....ality. 5. I find that with regard to the port service, this Tribunal in the case of Dolphins Knit Pvt. Ltd (supra) by relying on the decision of the Tribunal in the cases of SRF Ltd. vs. CCE, Jaipur reported in 2015 (40) STR 980 (Tri.-Del.), Shivam Exports vs. CCE, Jaipur reported in 2016- TIOL- 376 CESTAT-Del., Suncity Art Exports and Other vs. CCE, Jaipur - II reported in 2014 TIOL -2319 CESTAT....