2017 (5) TMI 876

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....n issues, therefore all the appeals are decided by the common order. 3. The refund claims have been denied to the appellants on the following services: (a) Port Service or Inland Haualge Charges (b) Road Transport from factory to ICD (C) CHA Service (d) Clearing and forwarding Agent Service (e) Refund claims have been denied on the ground on these services are not covered under port services or no document in co-relation to their services have been produced by the appellant. It was also held that the appellant is availing duty drawback claimed, therefore, they are not entitled to claims refund of the service tax paid on the other services. 4. Heard the parties and considered the submissions....

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....ppellants for export of the goods does not form part of the drawback claim, therefore, the appellants are entitled for refund of the service tax paid on the said specified services. The refund claims cannot be denied on this account. Therefore, I hold that the refund claim of services used for export of goods cannot be denied to the appellants claimed duty drawback. 6. Further, I find that the refund claim has been denied on the ground that the Inland Haulage Charges, CHA Service, Clearing and forwarding Agent Service do not qualify as port service. The said issue has been dealt by this Tribunal in the case of Mittal International (Supra), itself, wherein this Tribunal observed as under: 13. Further, I find that the refund cl....

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....he appellants are at port, therefore, all the services are covered under port services. Therefore, the appellants are entitled for refund claim. 7. Therefore I hold that the Inland Haulage Charges, CHA Service and Clearing and Forwarding Agent Service have been received by the appellants for export of goods at port and are covered under port services. In that circumstances, the appellants are entitled to avail claim of refund filed by them. 8. Other ground for denial of refund is that the appellant has not produced the payment of proof of payment of service tax. As the invoices of the above services are on record showing payment of service tax. In that circumstances, on this ground refund claims cannot be rejected to the appellant. ....