2017 (2) TMI 625

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.... Appellant. Ms. Neha Garg, Authorized Representative (DR) - for the Respondent. Per. S.K. Mohanty :- These appeals are directed against the impugned order dated 28/10/2010 passed by the Commissioner of Central Excise (Appeals), Jaipur. 2. In this case, refund application filed under Notification No. 41/2007-ST dated 06/10/2007 in respect of service tax paid on the taxable services name....

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....ntation Charges, Agency Charges, haulage charges, business auxiliary service, business support service and Repo Charges, the issue is no more res-integra in view of the decision of this Tribunal in the case of SRF Ltd. Vs. CCE, Jaipur- I reported in 2015 (40) S.T.R. 980 (Tri. - Del.), Shivam Exports Vs. CCE, Jaipur reported in 2016 - TIOL - 376 - CESTAT - DEL., CCE, C & ST, Visakhapatnam Vs. R.A.K....

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....tom Clearance Charges, Documentation Charges, Agency Charges, haulage charges, business auxiliary service, business support service and Repo Charges were provided by the service providers within the port, facilitating export of goods. Since those services were provided within the port, irrespective of the classification of the services by the service providers, the benefit of refund provided in no....