CESTAT allowed the appeal and set aside the order of the...

CESTAT allowed the appeal and set aside the order of the Commissioner, holding that the appellant is entitled to refund of service tax paid on loading and heaping services under the notification. The Tribunal found that crystallizing ponds constitute the place of manufacture but heaping is performed off the ponds as a distinct stock-piling process necessary for drying, handling and packaging; thus heaping constitutes service rendered beyond the place of removal. Applying the refund scheme, services specified for refund and taxed in relation to exportable goods qualify for rebate where they are rendered outside the factory/premises of production, entitling the appellant to a refund.