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2013 (1) TMI 635 - AT - Service TaxRefund under Notification No.41/2007-ST, dt.06.10.2007 - CENVAT Credit of Service Tax paid by the transport agency for transporting empty containers from Inland Container Depot or airport to the factory of the respondent - Held that:- This issue stands settled by the decision in the case of Choice Sanitaryware Industries Vs CCE Bhavnagar (2009 (2) TMI 116 - CESTAT AHMEDABAD) wherein it was held that the appellant is entitled to avail CENVAT Credit of Service Tax paid on goods transport agency service received by them for bringing the empty containers in the factory premises as also the Service Tax paid on handling/agency charges in respect of services enjoyed at the port of export. Reference was also made in the case of CCE Rajkot Vs Rolex Rings Pvt. Ltd. (2008 (2) TMI 770 - CESTAT, AHMEDABAD) and CCE Rajkot Vs Adani Pharmachem Pvt. Ltd. [2008 (7) TMI 102 - CESTAT AHMEDABAD). Thus appellants are entitled for refund of the Service Tax paid on goods transport agency service received by them for bringing the empty containers in the factory premises - in favour of assessee.
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