2018 (10) TMI 33

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..... .2008 ST/1682/2010 Rs.5,05,390/- 2. 01.07.2008 to 30.09.2008 ST/1683/2010 Rs.5,23,920/- 3. 01.10.2008 to 31.12.2008 ST/1684/2010 Rs.2,54,645/- 2. The facts in brief, after filtering out unnecessary details are that the appellant is engaged in the manufacture of tobacco products and also in export of unmanufactured tobacco. For this purpose they hired containers which were brought to their factory and after stuffing, the containers were transported to the port and exported. The appellant paid service tax under reverse charge mechanism for the services availed from Goods Transport Agents (GTA) and thereafter claimed refund of the amount as per Notification No.41/2007-ST, dated 06.10.2007 as amended and subsequent Notification No. .....

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..... to the place of export under Notification No.41/2007-ST. (2) CCE Vs RAK Ceramics India Pvt Ltd [2013 (30) STR 609 (T)] (3) Vippy Industries Vs CCE [2013 (30) STR 238 (T)]. (4) CCE Vs Tata Coffee Ltd [2011 (21) STR 546 (T)] (5) Balakrishna Industries Ltd Vs CCE [2011 (24) STR 433 (T)] (6) Garware Polyester Ltd Vs CCE [2012 (27) STR 288 (T)] (7) Inox India Ltd Vs CCE [2012 (26) STR 120 (T)]. 4. In all the above cases it has been held that the Notification No.41/2007-ST covers exemption to the services rendered in relation to the transport of empty containers from the yard to the factory or place of removal. It is his submission that the issue is no longer res integra and therefore, the appeals may be allowed and refunds may be sa .....

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..... the place of removal to inland container depot or port or airport, as the case may be, from where the goods are exported". This notification also contains some conditions, fulfilment of which is not in dispute. Thereafter Notification No.17/2009-ST was issued superseding Notification No.41/2007 and Sl.No.6 of this notification covers, "services provided to exporter in relation to transport of export goods directly from the place of removal to inland container depot or port or airport, as the case may be, from where the goods are exported". 7. The issue to be decided now is whether during the relevant periods i.e., 01.04.2008 to 31.12.2008, the Goods Transport Agency services availed by the appellant were covered by the aforesaid exemption .....

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