2017 (1) TMI 1748

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....ma, D.R. ORDER The present appeal is directed against the order in appeal dated 26.4.2011. 2. The appellant filed a claim under Notification No. 17/2009-ST dated 6.7.2009 for refund of service tax paid on services used for export of goods. Both the authorities below denied the refund in respect of agency charges, ground rent, weighment & wharfage charges for the reason that these services....

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....ground rent, weighment & wharfage charges, though not specified in the notification, have been rendered within the port and are covered by the description of 'port services' specified in the relevant notification. Refund on such service tax paid has been allowed by the Tribunal in various decisions. With reference to the refund denied on GTA service, he submits that the appellant is in possession ....

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.... (ii) M/s Shivam Exports, M/s Mecshot Blasting Equipment Pvt. Ltd. Vs. CCE, Jaipur - 2016-TIOL-376-CESTAT-DEL. (iii) M/s Suncity Art Exporters & Others - 2014-TIOL-2319-CESTAT-DEL. (iv) Vippy Industries Ltd. Vs. CCE, Indore - 2013 (30) STR 238 (Tri.-Del.) (v) Faizan Shoes Pvt. Ltd. Vs. CST, Chennai - 2014 (34) STR 205 (Tri.-Chennai) (vi) CCE, Surat Vs. ABG Ship....