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2013 (12) TMI 1622 - AT - Service TaxRejection of Refund claimed by service recipient - ground alleged for rejection of refund claim is that refund can be claimed only by the person, who has paid the service tax and the appellant who is the service recipient is not eligible for claiming of refund - GTA Service - Held that:- This ground is patently absurd and irrational - Notification No. 41/2007 which provides exemption through a refund mechanism clearly and unequivocally states that it is the exporter who can refund claim and not the service provider except in a situation where the exporter and the person discharging the tax liability is one and the same - rejection of refund claim is unsustainable in law. Refund claim - service tax on transportation charges incurred from the port/container yard to the factory in respect of empty containers - denial on account of nexus - Held that:- The issue is settled in favor of the appellant in the case of Vippy Industries Ltd. v. CCE, Indore [2014 (8) TMI 377 - CESTAT NEW DELHI], where it was held that the appellant would be eligible for refund of service tax on transportation charges incurred from the port/container yard to the factory in respect of empty containers as the said transportation was in connection with the exports undertaken and therefore, there is a nexus between the transportation of empty containers with the export of the goods - refund allowed. Appeal allowed - decided in favor of appellant.
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