ARIHANT TILES & MARBLES PVT. LTD. Vs. CCE
LAWS(CE)-2015-1-35
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 09,2015

Appellant
VERSUS
Respondents

JUDGEMENT

Ashok Jindal, Member (J) - (1.)THE appellants are in appeals against the impugned order rejecting their refund claim on various grounds.
(2.)THE facts of the case are that the appellants are the exporter of goods and they filed refund claim of the service tax which were used by them in export of goods under Notification No. dated 6.10.2007.
As all the appeals are having a common issue therefore all the appeals are decided by a common order. The refund claims were rejected on the following grounds :

"(a) The service provider is not registered under port services to provide the service to the appellant:

(b) Various services on which the appellants sought refund are not port services;

(c) Refund claim of service tax of Rs. 92,833/ - is barred by limitation;

(d) The lorry receipts in case of GTA service have no mention of the details of goods exported. Therefore, all the refund claims were rejected."

(3.)HEARD the parties. After hearing the parties, we observe that the decision of Larger Bench of this Tribunal in the case of Western Agencies Pvt. Ltd. v. CCE, Chennai - : 2011 (22) STR 305 (Tri. -LB) wherein it was held that any services availed by in export of goods in port area is a port service and the said view affirmed by the Hon'ble High Court of Gujarat in the case of Commissioner v. Adani Enterprises Ltd. - : 2014 (35) STR 741 (Guj.) to say that the services received at port are covered under port service and the circular dated 12.3.2009 is clarificatory in nature.
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