2016 (8) TMI 546

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..... the service tax has been discharged refund cannot be denied on the ground that the person who provided service should have authorization from the port and evidence to that effect should be produced. Transportation of containers from and to the port of export shipment – the transport of empty containers from port to factory – Held that: - the expression “in relation to transport of export goods” .....

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..... mitted that the service tax claim in respect of terminal handling charges was rejected on the ground that the appellants failed to establish authorization of service provider to provide port services and relating to the tax on transportation of containers the claim was rejected on the ground that the transport of empty containers from port to factory is not admissible. Since no split up figure o .....

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..... rovided service should have authorization from the port and evidence to that effect should be produced. The Tribunal referred to Board s Circular No. 112/6/2009-ST dated 12/3/2009 while arriving at the decision. Reference can be made to the Tribunal s decision in Shivam Exports vs. CCE, Jaipur reported in 2016 - TIOL - 376 - CESTAT - DEL and final order No. 52038/2016 dated 01/06/2016 in appella .....

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