2012 (4) TMI 515

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..... order of the first appellate authority. 2. Heard both sides and perused the records. 2. The Revenue is aggrieved by the order of the first appellate authority who has allowed the refund claims of the assessee for the terminal handling charges and repo charges and transportation charges on the ground that the said charges clearly fall under the heading of port services. As is correctly pointed ou .....

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..... is seen that notification provides for refund of service tax paid on transportation of goods from the place of manufacture to ICD or from ICD to the port. In this claim the refund claimed is in respect of transportation from ICD to the port. There is no condition that the transportation cannot be by road. Therefore I find no merit in the grounds of appeal filed by the Revenue and accordingly reje .....

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