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2012 (4) TMI 515 - CESTAT AHMEDABADRefund claim - terminal handling charges and repo charges and transportation charges - Held that:- As regards terminal up handling charges and REPO charges, the very same issue had come before the Tribunal in the case of M/s. Macro Polymers Pvt. Ltd. v. CCE, Ahmedabad [2010 (6) TMI 257 - CESTAT, AHMEDABAD] this Tribunal had taken a view that refund of service tax paid on terminal handling charges and REPO charges were admissible under circumstances. As regards the contention of the Revenue regarding service tax paid for transportation, from the notification concerned it is seen that notification provides for refund of service tax paid on transportation of goods from the place of manufacture to ICD or from ICD to the port. In this claim the refund claimed is in respect of transportation from ICD to the port. There is no condition that the transportation cannot be by road - Decided against Revenue.
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