https://www.taxtmi.com/caselaws?id=333751 Refund of service tax paid on transporting empty containers from yard to factory for stuffing export goods was treated as admissible under Notification No. 17/2009-Service Tax. The Tribunal relied on its earlier decisions in the same assessee's own case on identical facts, where the refund claim had already been accepted, and therefore the lower authorities' rejection could not be sustained. The only amount separately disallowed for want of ARE-2s and shipping bills was accepted by the assessee as inconsequential. The refund claim was thus allowed in principle, subject only to the small residual disallowance. en-us Mon, 12 Sep 2016 00:00:00 +0530 Sat, 22 Oct 2016 19:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333751 Refund of service tax paid on transporting empty containers from yard to factory for stuffing export goods was treated as admissible under Notification No. 17/2009-Service Tax. The Tribunal relied on its earlier decisions in the same assessee's own case on identical facts, where the refund claim had already been accepted, and therefore the lower authorities' rejection could not be sustained. The only amount separately disallowed for want of ARE-2s and shipping bills was accepted by the assessee as inconsequential. The refund claim was thus allowed in principle, subject only to the small residual disallowance. Case-Laws Service Tax Mon, 12 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333751