TaxTMI 
TaxTMI 
2011 (6) TMI 689
X X X X Extracts X X X X
X X X X Extracts X X X X
....des. Accordingly, after dismissing the stay petition filed by the Revenue, we take up the appeal for disposal. 3. The relevant facts that arise for consideration are that the respondent/assessee is engaged in the manufacture of ceramic tiles and cleared such goods for export as well as for home consumption. Respondent claimed refund of Service Tax paid on freight paid by them towards transport of goods by road for export. Such refund claim was allowed to the respondent/assessee. After the said refund has been allowed, a show cause notice dated 15-9-2009 was issued asking them to show cause as to why the refund amount of Rs. 1,20,882/- (inclusive of Education Cess and SHED) sanctioned erroneously should not be recovered under the pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....relied upon the judgments of the Hon'ble Supreme Court in the case of Rajasthan Spinning and Weaving Mills Ltd. v. CCE, Jaipur [1995 (77) E.L.T. 474 (S.C.)] and in CCE, Meerut v. Modi Rubber Ltd. [2001 (133) E.L.T. 515 (S.C.)] for the proposition that exemption notification cannot be unduly stretched to produce unintended results. 5. Ld. Counsel appearing on behalf of the respondent would submit that the entire services were utilized by them for transportation of goods for exports. It is his submission that no Service Tax is to be levied on the goods which were rendered for the export of goods. It is his submission that the Notification No. 41/2007 would be applicable to them under the category of service provided to an exporter in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is no other purpose but to export the goods, as there is no evidence that such containers were used for domestic clearance. Coming to the purpose of procuring the empty containers, there is no other purpose but to export the goods, as there is no evidence that such containers were used for domestic clearance. Coming to the category of service, it is transport of container, either it be from CFS/ICD to factory or from factory to CFS/ICD, and these two are not different services so as to be eligible differently. Everybody know that Freight Containers are not halted at any place as they like as they will be under the custody of respective shipping lines. In this respect, I would like to mention a discussion in the case law of M/s. Leaap Forwar....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the gateway ports other than by means arranged by the authorized custodian viz., M/s. CONCOR will henceforth be discontinued i.e., in all cases where shipping bills are filed with ICD, Reddipalem, Guntur, since all Export Containers after Customs sealing will be moved to the Gateway Ports under the Custodianship of CONCOR." From the above, it is clear that only from the custodians, the empty containers can be obtained and get the goods stuffed and they can be sent either to ICD/CFS back for onward export through gateway port or to the gateway port/airport directly depending on the transport system. Getting empty containers is an indispensable activity in the process of export from the place of removal. Though the appellants reliance on ....