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of <h1>Appellate Tribunal Upholds Service Tax Refund for Export Transportation</h1> <h3>COMMISSIONER OF C. EX., AHMEDABAD Versus A. DF FOODS LTD.</h3> The Appellate Tribunal CESTAT AHMEDABAD dismissed the Revenue's appeal against the Commissioner's decision permitting the refund of service tax on ... - The Appellate Tribunal CESTAT AHMEDABAD rejected the appeal by the Revenue against the Commissioner's decision allowing the refund of service tax on transportation charges for exports. The Tribunal held 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.
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