2017 (2) TMI 625

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....ed 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 namely, Terminal Handling Charges, B/L charges, ....

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....es, 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. Ceramics India Pvt. Ltd. reported in 2013 (3....

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.... 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 notification dated 06/10/2007 should be available to t....