2013 (7) TMI 457

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....his appeal filed by the assessee is against rejection of certain rebate claims viz (i) claim of Rs. 1,35,802/- being the service tax paid on GTA service used for transportation of goods from factory to the port of export (ii) claim of Rs. 8,499/- being the service tax paid on stockyard rent, both for the period from April to June 2009. There is no representation for the appellant. However, their c....

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....g to the tune of 6000 to 8000 tonnes could not have been transported by a single lorry and the same required to be aggregated at the port premises before the shipping documents were prepared. Considering the peculiar facts and circumstances of the case, it was held that condition No. (iii) attached to Sl. No. 11 in the schedule to Notification No. 41/2007-ST dated 6/10/2007 as amended by Notificat....

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....espect of other essential particulars. In other words, a broad correlation is found in the instant case of the assessee also. In this view of the matter, it is held that the appellant is entitled to a rebate of Rs. 1,35,802/-. 2. Regarding the rebate claim of Rs. 8,499/-, the written submissions refer to land allotment letter dated 30/7/2007 issued by Kakinada Sea Ports Ltd., to M/s Chandra Shi....