Service Tax Refund: Port services were not required to be established as rendered by port

Hyundai Motor India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) The Tribunal vide Final Order No. 41431 of 2018 dated 01.05.2018 had earlier disposed of the above appeal. In paragraph 5 of the said order, the issue with regard to invoices issued by M/s. Natvar Parekh Industries relating to Port Services was discussed. In the appeal, the appellant had challenged the rejection of refund claim pertaining to port services. The Tribunal applied the decision in the case of M/s. SRF Ltd. v. Commissioner of Central Excise, Jaipur-I reported in 2015 (40) S.T.R. 980 (Tri...