TMI Blog2011 (6) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... transport of empty containers from the yard to the factory for stuffing the goods - refund rightly granted - appeal rejected - decided against Revenue. - ST/2787/2010 - Final Order No. 379/2011 and Stay Order No. 482/2011 - Dated:- 6-6-2011 - Shri M.V. Ravindran, Member (J) and B.S.V. Murthy, Member (T) Shri M.M. Ravi Rajendran, JDR, for the Appellant. Shri Ajayan, T.V., Advocate, for the Respondent. ORDER This Stay petition is filed by the Revenue for staying the operation of the Impugned order. 2. After hearing both sides for sometime on the matter, we find that the appeal itself could be disposed at this juncture on consent of both the sides. Accordingly, after dismissing the stay petition filed by the Revenue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. as the exemption is only provided for transportation of goods for export. It is his submission that ld. Commissioner (Appeals) finding that transportation of containers is the same be it from CFS/ICD to factory or from factory to CFS/ICD is incorrect. It is the submission that the decision relied upon by the ld. Commissioner (Appeals) in the case of Leaap Forwarders P. Ltd. v. CCE, Guntur [2001 (135) E.L.T. 58 (AP)] is not relevant to the facts involved in the subject case. It is his submission that when the notification does not exempt the services used for transport of empty containers, hence refund of taxes excess paid on such services would be erroneous. He relied upon the judgments of the Hon ble Supreme Court in the case of Rajasth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 11 that the Service Tax paid on transport of goods directly from the place of removal to inland container depot or port or airports, as the case may be, from where the goods are exported.... were interpreted by the adjudicating authority by saying that these charges alone eligible for refund under the notification and not vice versa and accordingly rejected the refund. Here, the basic intention of issuing the notification is to give benefit of refund of Service Tax on services used for export and vide various amendments, the categories of services were extended or the scope extended. Coming to the purpose of procuring the empty containers, there is no other purpose but to export the goods, as there is no evidence that such containers we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2001, dated 3-2-2001 prescribing the procedure to be followed at ICD, Reddipalem, Guntur for Imports/Exports. The impugned notification inter alia provides : ....For factory stuffing CONCOR shall arrange for movement of empty containers to the factories for stuffing and after completion of stuffing and customs sealing it is the responsibility of CONCOR as a Custodian to transport by Rail/Road to the Gateway Ports directly therefrom. They will also be responsible for the safe delivery of the (stuffed) export containers to the gateway ports. The Notifications/Permissions granted for transportation of customs sealed export containers as the gateway ports other than by means arranged by the authorized custodian viz., M/s. CONCOR will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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