TMI Blog2012 (5) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... is 'in relation to transport of export goods'. This expression covers the transport of empty container from the factory to place of export of goods.The Tribunal in the case of Tata Coffee Ltd. (2010 - TMI - 204927 - CESTAT, CHENNAI - Service Tax) has held that the expression 'in relation to transport of export goods' is wide enough to cover even transport of empty containers from the yard to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve rejected the refund claim on the ground that they have claimed the refund of Service Tax paid on transportation charges to and fro i.e. transportation of empty container from container yard at Mumbai to the factory premises at Waluj and from the factory premises to the port of export. Hence, the appeal. 3. The learned Counsel drawn my attention to amendment of Notification No. 41/2007-ST da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities. 5. I have carefully considered the submissions and perused the records. Undisputedly, the appellants have paid Service Tax on the transportation of to and fro movement of the container. The expression used in the Notification No. 3/2008 is 'in relation to transport of export goods'. This expression covers the transport of empty container from the factory to place of export o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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