TaxTMI 
TaxTMI 
2017 (11) TMI 884
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....y the Revenue against the impugned order dt. 31/10/2011 whereby the Commissioner(Appeals) has set aside the Order-in-Original rejecting the refund on transportation of goods. 2. Briefly the facts of the present case are that the respondent had filed refund application dt. 14/05/2010 for refund of service tax of Rs. 16,20,263/- paid on the input services like the courier service transportation of ....
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....rd both the parties and perused records. 4. Learned AR for the Revenue submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the contents of the Notification No.9/2009-ST and No.15/2009. He further submitted that transportation of goods being outside freight is a post manufacturing operation pertaining to the sale of the goods and is beyond t....
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....(l) of the CENVAT Credit Rules, 2004 wherein credit in terms of Rule 2(l) of the CENVAT Credit Rules, 2004 is eligible up to place of removal. iii. Transportation of goods by air and road is specifically included in additional list of services required for authorised operations under Sl.No.32 and 33 of the list. 5.2. He further submitted that exemption in Notification No.9/2009-ST is for all spe....
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.... entitled to claim refund so long as services rendered in respect of authorised operations irrespective of place of rendering service i.e. whether inside or outside unit. He further submitted that if service tax has been paid on the specified services used in authorised operation, exemption to the same is available by way of refund as per the Notification No.9/2009-ST and No.15/2009-ST. In support....