2012 (4) TMI 409

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....ondent: Ms D M Durando, Dy. Commissioner (AR) Per: Sahab Singh: This is an appeal filed by the M/s Century Rayon (hereinafter referred to as "the appellant") against the order-in-appeal no. SB/118/Th-I/10 dated 18.08.2010. 2. The appellant is engaged in the manufacture of excisable goods namely Viscose Filament Yarn and chemicals falling under Chapter heading 54, 55, 59 and 28 of Central ....

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....-in-original who vide the impugned order rejected their appeal and appellant is in appeal before the Tribunal. 3. The learned Advocate appearing for the appellant submitted that the appellant has transported the empty containers from the yard for stuffing of the goods in the empty containers and thereafter container was sent to the port of export. Therefore, all the transportation services in r....

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....f services tax paid on freight of empty containers was allowed by the Tribunal. As regards the transportation of the goods from factory to the port of export, learned Counsel submitted that since the goods are exported on FOB basis, the value of the exported goods includes transportation of the goods from the factory to port, therefore, they are eligible for CENVAT credit of GTA service. 5. The....

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....efore, in view of the above decision the appellant is also entitled for availment of CENVAT Credit in respect of freight charges paid by the appellant for bringing in the empty containers. As regards paying the transportation of goods in containers from the factory to the port of export, these charges are in relation to the transport of export goods. Notification no. 18/2009-ST dated 07.07.2009 ex....