Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 377 - AT - Service TaxDenial of refund claim - Refund claim of CENVAT Credit under Notification No. 41/2007 - Assistant Commissioner allowed partial refund claim - Rejection of refund of Service Tax paid on transportation of the containers from the stock yard to appellants factory and detention charges - Held that:- refund of Service Tax paid on the transportation of empty containers from yard to the factory for stuffing of the export goods is admissible inasmuch as the said activity is in relation to the transportation of the export goods. As such, by following the decision of the above judgement, we hold that the appellant is entitled to the refund of Service Tax paid on the said activity of movement of empty containers from the yard to factory premises. Refund of service tax paid by the appellant as Service Tax on the detention charges, the appellants contention is that such detention charges is a part of transportation charges which was used for transportation of export goods. The department has accepted the payment of Service Tax on such detention charges and as such, they cannot take the different view for the refund of the same - Such detention charges are paid on containers waiting for their turn to be cleared. As such, till the appellant is given the green signal for clearance of the containers, the appellant is not able to export the goods. As such, broadly speaking, such detention charges are in relation to transportation of the export goods - Till the transportation is factually completed the charges paid for detention of the same prior to the completion have to be held as ‘in relation to transportation of the export goods’ - Decided in favour of assessee.
|