TaxTMI 
TaxTMI 
2017 (6) TMI 636
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....ued 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 on the ground that these services are not covered under '....
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....T 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 the refund claim has been denied on the ground that the Inland Haulage Charges, CHA....
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.... 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, and are covered under Port Services. In that circumstances, the appellants are entitled to avail....