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TMI Blog2014 (8) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... t, DR, for the Respondent. ORDER The appellants have made a request to decide the appeal on the basis of written submissions filed by them. Accordingly, we have heard Shri Govind Dixit, learned DR appearing for the Revenue and have gone through the impugned order. 2. As per facts on record, the appellant is engaged in the manufacture and export of soya milk. They filed refund claim for ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax on detention charges which cannot be considered to be input services. Accordingly, he rejected the refund of Rs. 48,532/- and Rs. 27,350/-. 4. The said order of Assistant Commissioner stand challenged before Commissioner (Appeals), who also rejected the appeal by observing that the Service Tax paid on transportation of the containers from the stock yard to appellants factory is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtation of empty containers from yard to the factory for stuffing of the export goods is admissible inasmuch as the said activity is in relation to the transportation of the export goods. As such, by following the decision of the above judgement, we hold that the appellant is entitled to the refund of Service Tax paid on the said activity of movement of empty containers from the yard to factory pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred supra has observed that the expression 'in relation to transportation of export goods' is wide enough. Till the transportation is factually completed the charges paid for detention of the same prior to the completion have to be held as 'in relation to transportation of the export goods'. As such, we are of the view that appellants claim for refund of the same is entitled to be allowed. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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