TMI Blog2012 (4) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... can be treated as inputs used by the manufacturer in or in relation to the manufacture of final products - Notification no. 18/2009-ST dated 07.07.2009 exempts the taxable service received by an exporter in respect of the transport of goods from place of removal to port of export therefore,appellant is entitled to avail credit of Service Tax in respect of these charges also – in favour of assessee - E/1675/2010-Mum - A/19/2012-WZB/C-IV(SMB) - Dated:- 9-3-2012 - Sahab Singh, J. For Appellant: Shri Mihir Deshmukh, Adv. For Respondent: Ms D M Durando, Dy. Commissioner (AR) Per: Sahab Singh: This is an appeal filed by the M/s Century Rayon (hereinafter referred to as "the appellant") against the order-in-appeal no. SB/118/Th- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the goods exported and, therefore, they are eligible for availment of the CENVAT credit of tax paid on GTA services in respect of transportation of empty containers to their factory as well as loaded container to the port of export. 4. He relied on the decision of the Tribunal in the case of Balkrishna Industries Ltd. vs. CCE, Aurangabad reported in 2011 (24) STR 433 (Tri-Mumbai) wherein it was held that transport of export goods includes transport of empty containers from yard to the factory for stuffing of the export goods. He also relied on the decision of the Tribunal in the case of CCE, Jaipur vs. Nitin Spinners Ltd. 2009 (16) STR 323 (Tri-Del) wherein the credit of services tax paid on freight of empty containers was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication no. 18/2009-ST dated 07.07.2009 exempts the taxable service received by an exporter in respect o the transport of goods from place of removal to port of export. Since the tax is exempted on these transportation charges, if tax has been paid by the appellant to department, credit of the same will be availed to the exporter particularly when the value in respect of the goods is fOB basis which includes all expenses up to the port of export goods. Therefore, appellant is entitled to avail credit of Service Tax in respect of these charges also. Since amount credit is admissible to the appellant for bringing empty containers to factory and thereafter transporting the loaded containers to the port of export, mere not splitting of these ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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