2017 (8) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per: S.K. Mohanty Rejection of refund claim filed under Notification No.41/2007 - ST dated 06.10.2007 is the subject matter of present dispute. The authorities below have rejected the refund application on the following grounds:- (a). Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges are not confirming to the Port Services as the service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to Sl. No.(a) and (b) above, the issue is covered by the decision of this Tribunal in the case of Shivam Exports & Others Vs. CCE, Jaipur. With regard to CHA service, the submissions are that the invoices contained cross reference of relevant shipping bill/ invoice, which can be verified by the Department. In respect of the rejection of refund claim for non-submission of documents, the submission....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Court in the case of Principal Commissioner of Service Tax Vs. R.R. Global Enterprises Pvt. Ltd. reported in 2016 (45) S.T.R. 5 (A.P). 4. Heard both sides and perused the records. 5. With regard to the services mentioned at Sl. No. (a) above, the fact is not under dispute that the said services were used/utilized by the appellant within the port, facilitating exportation of goods. Thus, irr....