2012 (4) TMI 515

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..... D] 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 IC .....

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..... fall under the heading of port services. As is correctly pointed out by the ld. counsel that the issue involved in this case is now squarely covered by the judgment of this Tribunal in the appellant s own case as cited at 2010 (20) STR 512. I may reproduce the paragraph 3 of the said judgment. 3. I have considered the submissions made by both the sides. As regards terminal up handling charges an .....

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