2019 (11) TMI 537

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....s been filed i.e. transportation of goods from their factory premises to the port of export and terminal handling charges at port are not port services and (C) the documents produced by the appellant are not in their name for availment of Cenvat credit. 2. The facts of the case are that the appellant is an exporter of goods and for export of goods the appellant availed certain input services such as Cenvat credit paid on transportation service from their factory to port of export and terminal handling charges paid to CHA who handle their consignment for export at port. After export the appellant filed refund of the Cenvat credit availed on the services mentioned herein above, the said refund claim have been rejected on the grounds mention....

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...., at the time of claiming refund claim the same cannot be disputed. As these are input services for export of goods by the appellant as port services, the appellant is entitled to avail into claim refund as held in several decisions like in the case of TRL Riceland Pvt. Ltd Vs. CCE, Delhi-III vide Final Order 61241-61244/2017 dated 04.07.2017, this Tribunal has examined the issue and observed as under:- 2. All the issues are dealt as under: (A) Transport of goods: The refund claim sought to be denied on the ground that the condition of the Notification has not been fulfilled and not possible to determine whether the services in question has been used for export of goods or not? The service tax has not been paid by the appellant and....

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....in, held that the services received at port by the appellant is covered under port services and it is admitted fact that the terminal handling charges and bill of lading charges has been paid at the port by the appellant, therefore, the same are covered under port services. Accordingly, the appellant is entitled for refund claim on terminal handling charges and bill of lading charges as port services. and held that these are port services which have been availed by the assessee for claiming refund in terms of Notification No. 41/07-ST dated 06.10.2007, therefore, on that ground refund claim cannot be rejected. 5. The another ground for denial of refund claim is that the invoices are not in the name of the appellant. In fact, the appella....