https://www.taxtmi.com/caselaws?id=776880 CESTAT, Ahmedabad - AT allowed the appeal, set aside the Commissioner's order and granted refund of service tax paid on loading and heaping services under Notification No. 41/2012-ST. The Tribunal held that crystallizing ponds may be treated as the factory/premises of production, and heaping performed outside those ponds constitutes services rendered beyond the place of removal; heaping is part of stockpiling/handling necessary for salt manufacture and export. Reliance on precedents confirmed that specified services paid for and used in export are refundable irrespective of being pre- or post-export. en-us Wed, 20 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776880 CESTAT, Ahmedabad - AT allowed the appeal, set aside the Commissioner's order and granted refund of service tax paid on loading and heaping services under Notification No. 41/2012-ST. The Tribunal held that crystallizing ponds may be treated as the factory/premises of production, and heaping performed outside those ponds constitutes services rendered beyond the place of removal; heaping is part of stockpiling/handling necessary for salt manufacture and export. Reliance on precedents confirmed that specified services paid for and used in export are refundable irrespective of being pre- or post-export. Case-Laws Service Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776880