2017 (5) TMI 1458

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.... ORDER Per: S.K. Mohanty Rejection of refund claim in respect of service tax paid on various taxable services under notification no.41/2007-ST dated 06.10.2007 is the subject matter of present dispute. The authorities below have rejected the refund claim in respect of service tax paid on the services namely, origin documentation, manual documentation, Business Auxiliary Service, Business Sup....

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....ess Support Service and not confirming to the port service. In this context, the fact is not under dispute that various services were provided within the port by the service provider in relation to exportation of goods by the appellant. Thus, irrespective of the classification of service, since those services were provided within the port, facilitating exportation of goods, the same should be cons....

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....vice Tax Rules, 1994 provides the manner of distribution of credit based invoice, bill or challan by the service provider. The said statutory provision also mandates the mode and manner of preparation of such documents. No embargo has been created in the service tax statue for not allowing the refund amount claimed on the basis of debit notes issued by the service provider. Thus, if the debit note....