2014 (8) TMI 377

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....r the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER The appellants have made a request to decide the appeal on the basis of written submissions filed by them. Accordingly, we have heard Shri Govind Dixit, learned DR appearing for the Revenue and have gone through the impugned order. 2. As per facts on record, the appellant is engaged in the manufacture and export of ....

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....d on the ground that same stands paid as Service Tax on detention charges which cannot be considered to be input services. Accordingly, he rejected the refund of Rs. 48,532/- and Rs. 27,350/-. 4. The said order of Assistant Commissioner stand challenged before Commissioner (Appeals), who also rejected the appeal by observing that the Service Tax paid on transportation of the containers fro....

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....cases that the refund of Service Tax paid on the transportation of empty containers from yard to the factory for stuffing of the export goods is admissible inasmuch as the said activity is in relation to the transportation of the export goods. As such, by following the decision of the above judgement, we hold that the appellant is entitled to the refund of Service Tax paid on the said activity of ....