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<h1>CESTAT AHMEDABAD: Export Transportation Tax Refund Upheld</h1> The Appellate Tribunal CESTAT AHMEDABAD upheld the Commissioner (Appeals) decision allowing refund of services tax on transportation charges for exports. ... Place of removal - refund of service tax on outward transportation - credit on service tax - exports on FOB basis - Larger Bench precedentPlace of removal - refund of service tax on outward transportation - exports on FOB basis - credit on service tax - Whether refund/credit of service tax paid on transportation charges up to the port in respect of exports is admissible where the Revenue contends that the factory gate is the place of removal - HELD THAT: - The Tribunal considered the Revenue's submission that, for exports, the factory gate (and not the port) is the place of removal and therefore refund of service tax on transportation up to the port is not permissible. The Bench noted that a Larger Bench decision of the Tribunal holds that credit on service tax paid on outward transportation is admissible even if the place of removal is the factory gate. The Bench also observed that in several other decisions the Tribunal has held that, in respect of exports on FOB basis, the port is the place of removal. Applying these precedents, the Bench found the Revenue's challenge to the Commissioner (Appeals) order allowing refund of service tax on transportation charges up to the port to be without merit.The Revenue's appeal is rejected and the Commissioner (Appeals) order allowing the refund is upheld.Final Conclusion: Appeal dismissed; refund of service tax on outward transportation up to the port in respect of exports upheld in view of Tribunal precedents including the Larger Bench and decisions recognising the port as place of removal in FOB exports or allowing credit even where the factory gate is treated as place of removal. The Appellate Tribunal CESTAT AHMEDABAD upheld the Commissioner (Appeals) decision allowing refund of services tax on transportation charges for exports. The Tribunal ruled that in case of exports on FOB basis, the port is considered the place of removal, making the credit on service tax paid on outward transportation admissible. The appeal filed by the Revenue was rejected.
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