Terminal Handling Charges May Fall under ‘Port Services’: CESTAT Remands Export Refund Dispute for Verification

CESTAT remanded an export refund dispute related to Terminal Handling Charges (THC), suggesting that THC might fall under the category of port services. The tribunal found it necessary to further verify the nature of these charges and their connection to port services, which have specific tax implications under service tax or GST. By remanding the case, CESTAT directed the lower authority to re-examine the issue with a clearer understanding of whether THC qualifies as a port service for the purpose of export refunds.