CESTAT AHMEDABAD: Export Transportation Tax Refund Upheld

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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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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