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2019 (12) TMI 420 - CESTAT MUMBAIRefund of service tax - service tax for transportation of goods by rail paid inadvertently - reverse charge mechanism - HELD THAT:- Clause (i) of Serial No. 20 of Notification No. 25/2012-ST dated 20/06/2012 exempts the services provided by way of transportation by rail from one place in India to another of ‘Food Stuff’ including flowers, tea, coffee, jiggery, sugar, milk products, edible oil, excluding alcoholic beverages. The definition of ‘Foodstuff’ has not provided anywhere in the Finance Act, 1994. The word ‘food stuff’ which has been used of in Clause (i) of Serial No. 20 of the aforesaid notification is ‘inclusive’ and not ‘exhaustive’. It is general principle of interpretation that the word ‘includes’ or ‘including’ when used, enlarges the meaning of the expression defined so as to comprehend not only such as things as they signify according to their natural import but also those things which the clause declares that they was included - the ‘food stuff’ could be any substance that is used as food or to make food and therefore, the spices/masale can be termed as ‘food stuffs’ and falls within the exemption notification as aforesaid. Amount deposited by the Appellant wrongly under different head - HELD THAT:- It is clear that the amount of service tax for transportation of goods by rail has been wrongly paid by the appellant therefore paying service tax under wrong accounting code or under wrong head cannot be a valid reason for denying the valid refund claim of the service tax erroneously paid by the appellant. The Appellants are entitled for the refund claimed by them - appeal allowed - decided in favor of appellant.
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