TMI Blog2013 (1) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... g/agency charges in respect of services enjoyed at the port of export. Reference was also made in the case of CCE Rajkot Vs Rolex Rings Pvt. Ltd. (2008 (2) TMI 770 - CESTAT, AHMEDABAD) and CCE Rajkot Vs Adani Pharmachem Pvt. Ltd. [2008 (7) TMI 102 - CESTAT AHMEDABAD). Thus appellants are entitled for refund of the Service Tax paid on goods transport agency service received by them for bringing the empty containers in the factory premises - in favour of assessee. - ST/396/2011 - - - Dated:- 15-1-2013 - Mr. M.V. Ravindran, J. For Revenue: Shri K.N. Joshi, A.R. Per: M.V. Ravindran: This appeal is filed by the Revenue against Order-in-Appeal No. Commr(A)/111/VDR-I/2011, dt.17.03.2011. 2. When this matter wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while allowing the refund claim filed by the assessee before him, the first appellate authority has recorded the following findings:- 5.2 With regard to refund claim on transportation from factory to port amounting to Rs.72,823/- rejected on the ground that the same is towards transportation of empty container from port to factory and then back to port whereas the refund is towards transportation only from factory port. In this regard, appellants have submitted the agreement dt.20.5.08 entered into with the transporter that charges are collected for only transportation from factory to port. Whenever an exporter needs to send goods to port of port, the transporters brings containers and trucks from other places and then lifts material f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT Ahmedabad in the case of Choice Sanitaryware Industries Vs CCE Bhavnagar 2009 (092) RLT 0315 (CESTAT-Ahmd), wherein it was held that the appellant is entitled to avail CENVAT Credit of Service Tax paid on goods transport agency service received by them for bringing the empty containers in the factory premises as also the Service Tax paid on handling/agency charges in respect of services enjoyed at the port of export. Reference was also made to its own decision in the case of CCE Rajkot Vs Rolex Rings Pvt. Ltd. 2008 (230) ELT 0569 (Tri-Ahmd) and in the case of CCE Rajkot Vs Adani Pharmachem Pvt. Ltd. I find that the above case laws are squarely applicable to the present case. I, therefore, hold that the appellants are entitled for re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
