2010 (7) TMI 486

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..... handling charges and REPO charges, the very same issue had come before the Tribunal in the case of M/s. Macro Polymers Pvt. Ltd. v. CCE, [2010 -TMI - 78579 - CESTAT, AHMEDABAD] this Tribunal had taken a view that refund of service tax paid on terminal handling charges and REPO charges were admissible under circumstances - in this claim the refund claimed is in respect of transportation from ICD t .....

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..... nsport of goods in container, it is the contention of the Revenue that service should be provided in relation to transport of goods in containers by rail whereas the assesses had filed refund claim in relation to transport of goods in containers by road transport. 3. I have considered the submissions made by both the sides. As regards terminal up handling charges and REPO charges, the very same .....

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