Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 494 - CESTAT NEW DELHIRefund claim rejected to the extent of 50% - as per dept. containers employed by the assessee for transportation of specified goods from the place of manufacture to the export terminal were paid by series of single invoices, which included freight charges for onward transportation for export as well as return of the empty containers to the factory premises - Held that:- As decided in C.C.E., Madurai vs. Tata Coffee Ld. (2010 (11) TMI 364 - CESTAT, CHENNAI), Balkrishna Industries Ltd. vs. C.C.E., Aurangabad (2012 (5) TMI 445 - CESTAT, MUMBAI) & Garware Polyester Ltd. vs. C.C.E., Aurangabad 2011- IST 400 (CESTAT Mum) have consistently taken the view that inasmuch as the entirety of the said activity is in relation to the transportation of export of the specified goods, refunds claimed in entirety are liable to be paid, in terms of the Notifications No.17/2009-ST dated 7.7.2009 as amended by the Notification No.40/2009-ST dated 30.9.2009.. No reason to conclude otherwise, as the reasons recorded in the decisions referred are consistent with a true and fair interpretation of both the Notifications - assesee is declared entitled to refunds as claimed.
|