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2012 (5) TMI 445 - AT - Service TaxRefund claim - refund claim of Service Tax paid on GTA services on outward freight in relation to transportation of export consignment under Notification No. 41/07 dated 6.10.2007 – Held that:- expression used in the Notification No. 3/2008 is 'in relation to transport of export goods'. This expression covers the transport of empty container from the factory to place of export of goods.The Tribunal in the case of Tata Coffee Ltd. (2010 - TMI - 204927 - CESTAT, CHENNAI - Service Tax) has held that the expression 'in relation to transport of export goods' is wide enough to cover even transport of empty containers from the yard to the factory for stuffing of export goods. Commissioner (Appeals) is not sustainable in law, the same is set aside and the appeal is allowed
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