2013 (1) TMI 635

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....ment sought by the ld.Counsel is rejected and the appeal is taken up for disposal.   4. I also find that the issue involved in this case is regarding refund claim of an amount of Rs.72,823/- sanctioned by the first appellate authority to the appellant on the Service Tax paid by the transport agency for transporting empty containers from Inland Container Depot or airport to the factory of the respondent. It is undisputed that the Service Tax liability was discharged by the said transport agency. The appellants have also taken CENVAT Credit of Service Tax paid by him and claimed the refund of the same under Notification No.41/2007-ST, dt.06.10.2007.   5. Ld.D.R. would submit that the services which are provided to exporter are fo....

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....ection 65 (105)(zzzp) of the Finance Act, 1994 which specifies the services provided to an exporter in relation to transport of goods from inland container depot to the port of export. Hence, it implies that no other services of transportation like services of transportation from inland container or depot or airport to the factory i.e. movement of empty container are not eligible for the benefit of the said notification. The appellants submitted that they had made an agreement dt.20.05.2008 with the transporter in this regard, for the charges are collected for transportation from factory to port. I have gone through the said document, it is observed that this agreement was not signed by both the parties i.e. service provider and service rec....