2017 (6) TMI 636

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....ds, I find that the show cause notice is issued by Commissioner of Central Excise, Delhi-III, therefore, the Cause Title is changed to read as - "Commissioner of Central Excise, Delhi-III".   The applications for change of cause title are allowed. 3.   As both the appeals are having a common issue, therefore, the appeals are decided by this common order. 4.   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 5.   Refund claims have been denied....

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....on no.41/2007-ST dated 6.10.2007 as amended last by notification No.24/2008-ST dated 10.5.2008.  The services covered by the aforementioned notification are not in the nature of input services but are linked to exports. Drawback, therefore, could not have been given on these services. " 6.   As observed hereinabove, the services which were used by the appellants 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 claims cannot be denied to the appellants. 8.      Further, I find that ....

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.....3.09 as well as various case laws as referred to and relied upon by the Appellant, especially in the case of Riddhi Siddhi Gluco Biols Limited and Fibre Bond Industries (supra). As such, denial of refund claim on THC services does not appear to be correct and is allowed.' 15.    As it is not disputed that the service tax paid by the service provider on the services availed by the appellants are at port, therefore, all the services are covered under port services. Therefore, the appellants are entitled for refund claim." 9.      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....