2012 (5) TMI 445

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....ndent Per: S.K. Gaule  Heard both sides. 2.The appellant filed this appeal against the Order-in-Appeal No. AGS(08)127/2010 dated 8.1.2010 whereby the Commissioner (Appeals) has upheld the lower authority's order rejecting the refund claim filed by the appellant. The appellant filed refund claim of Service Tax of Rs.1,94,624/- paid on GTA services on outward freight in relation to ....

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.... the case may be, from where the goods are exported. The learned Counsel emphasized on the expression used in Notification 'in relation to export' therefore, they are entitled for refund of Service Tax paid on to and fro movement of the empty container as well as stuffed container. In support of their contention, they also placed reliance in the case of Commissioner of Central Excise, Madurai Vs. ....