2017 (3) TMI 1550

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.... Ashok Jindal (Judicial Member) The appellant has filed the refund claim under Notification No.41/2007-ST dated 6.10.2007 for the service availed by them for export of the goods. The refund claim in respect of terminal handling charges and Bill of lading charges was denied on the ground that these services are not under port services. Therefore, the appellant is entitled for refund service. ....

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....itled for refund for service received from the CHA for export of the goods. 4. It was disputed that on goods transport agency, the appellant has not produced lorry receipt or has not produced any evidence to the extent of payment of service tax by them or service provider in question. The refund is not available to the appellant. It is contended by the learned Counsel the appellant themselves c....