Notification No. 17/09-ST is not service specific but is service provider specific

Laviosa Trimex Industries Pvt Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad) Appellant is a CHA and they have issued the invoices showing the description as Custom House Agency Service Charges. Therefore, there is no dispute that the services on which the refund claim was made is indeed CHA Service. Moreover, even if any other service provided by CHA, the refund claim is admissible as per the Notification No. 17/09-ST which allow the refund in respect of services provided by CHA that means even if any service which even does not fall under the CHA Service but the same is provided by CHA, the same ...