TMI Blog2018 (10) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... t of export goods. Therefore, the question is whether the word “in relation to transport of export goods” covers also the transport of the empty containers to the factory of manufacturer before sending the stuffed containers to the port or inland container depot. It has been uniformly held that the words “in relation to transport of export goods” cover even bringing the empty containers to the factory for the purpose of stuffing the export goods. There is no reason to deviate from this consistent position taken in the various decisions - the appellant is entitled to refund of the service tax paid on goods transport agency services availed for transport of empty containers from the container yard to the factory for the purpose of export o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red 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.17/2009-ST, dated 07.07.2009. Both these notifications exempt service tax payable under reverse charge mechanism in the form of refund of service tax paid on such services which were used for export of goods. Therefore, the appellant claimed refund of the service tax paid which was sanctioned to the extent of 50% by the department and disallowed to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 sanctioned as consequential relief. 5. The learned departmental representative, on the other hand, reiterates the Order-in-Original and Order-in-Appeal and argues that the refund is not admissible for transport of empty containers as the exemption notification does not specifically cover the same. It is his further submission that in the recent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices 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 notifications or not. As may be seen, all periods are prior to 19.02.2008 i.e., the date on which the Notification No.3/2008-ST was issued amending Notification No.41/2007. This exemption notification exempted goods transport agency services provided by the exporter in relation to transport of export goods . It does not say Goods Transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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