https://www.taxtmi.com/caselaws?id=331162 The Tribunal allowed the appeal for refund of service tax paid on terminal handling charges and transportation of containers for export shipment. The Tribunal held that authorization from the port for 'port services' was not necessary for the refund and that transport of empty containers from the port to the factory was admissible under the notification. Relying on precedents like SRF Ltd. vs. CCE, Jaipur and CCE & ST, Visakhapatnam vs. R.A.K. Ceramics India Pvt. Ltd., the Tribunal granted the appeal with consequential relief, finding the impugned order unsustainable. en-us Thu, 21 Jul 2016 00:00:00 +0530 Sat, 13 Aug 2016 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331162 The Tribunal allowed the appeal for refund of service tax paid on terminal handling charges and transportation of containers for export shipment. The Tribunal held that authorization from the port for 'port services' was not necessary for the refund and that transport of empty containers from the port to the factory was admissible under the notification. Relying on precedents like SRF Ltd. vs. CCE, Jaipur and CCE & ST, Visakhapatnam vs. R.A.K. Ceramics India Pvt. Ltd., the Tribunal granted the appeal with consequential relief, finding the impugned order unsustainable. Case-Laws Service Tax Thu, 21 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331162