2017 (7) TMI 291

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... i. The appellant filed refund claims of Rs. 3,81,775 /- under Notification No.17/2000 SD dated 07.07.2009 for refund of service tax paid for various services availed for export of goods. ii. The Department issued a show-cause notice proposing to reject the refund claims on various grounds. iii. The Original Adjudicating Authority granted refund in respect of transport of goods by rail service and Terminal Handling Charges to the extent of Rs. 1,42,642/- vide Order in Original No.82/2011 dated 30.02.2011. iv. The appellant filed an appeal before Commissioner (Appeals) who partly allowed the appeal sanctioning the refund claim on Education Cess and HSC Cess, Terminal Handing Services, fumigation services and rejected the remainin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ard is set aside and matter is remanded to Original Adjudicating Authority, who shall examine said E-invoices/computer generated invoices and sanction the refund claim, if it is otherwise admissible as per law. 5.2 Refund claim for various services filed under the category of 'port services', rejected by the Revenue: The appellant filed refund claim in respect of service tax paid for various services like original document, manual documentation, business auxiliary service, business support service, express release fees and B.L. charges etc. on the ground that these services are covered under 'port services'. The appellant pleads that all these charges are covered under the port charges and these services were received in port area only. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to be re-examined. In respect of CHA services, the registration certificate produced appears to show that the service provider is a CHA. As regards the THC services, there is no categorical finding that service tax was not paid on the head of Port Services. Therefore, the refund claims in respect of these two services is required to be remand for reconsideration and re-examination. Since part of the refund claim is required to be reconsidered and re-examined, it would be necessary to remand the matter to the original adjudicating authority with directions to reconsider the issue in the Sight of above observations and decide the matter in accordance with the law. 5.2.1 Following the ratio of above decision of the Tribunal in case of Pacif....