2023 (9) TMI 814

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....s of the case are that the appellant is exporting the readymade garments manufactured by them and are registered with the Central Excise Department. As per Notification No. 40/2007 S.T. dated 17.09.2007 and Notification No. 41/2007 dated 06.10.2007 exemption from service tax was granted in respect of certain specified services received and used by the exporters for exporting the goods manufactured by them. Accordingly, the appellant opted for availing the refund as per the Notification towards the services used for exporting the goods out of India. * The Appellant filed a refund claim pertaining to the service tax paid on following taxable services utilized by the Appellant for export of goods:- Nature of Input Service Amount....

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.... paid on such services are clearly eligible for refund under the Notification No. 41/2007 dated 06.10.2007. For this Submission, she relied upon the following decisions:- * Commissioner of Central Excise v AIA Engineering Pvt. Ltd. 2015 (1) TMI 1044 - Gujarat High Court * M/s Nahar Fibres v CCE, Chandigarh 2016 (46) S.T.R. 542 (Tri. - Del.) * M/s Nahar Fibres v CCE, Chandigarh 2017 (3) TMI 314 - CESTAT Chandigarh * Commissioner of Central Excise v Ramdev Food Products PvtLtd. 2010(19) STR 833 (Tri. Ahmd) * Macro Polymers Pvt. Ltd. v Commissioner of Central Excise, 2010(19) STR 679 (Tri.-Ahmd) * TRL Riceland Pvt. Ltd. Versus CCE, Delhi-Ill 2017 (7) TMI 492 - CESTAT Chandigarh * M....

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....3 (3) TMI 441-CESTAT Ahmedabad 6. As far as the availment of GTA Services, the Ld. Counsel submitted that the appellant received the services of the third-party transporters (GTA) by transporting the stuffed containers with seal from the factory of the Appellant to ICD/CFS or to the port of export. She also submits that the Appellant cleared the said goods for the purpose of exports and the said goods were directly transported by GTA to ICD/ port of export without any intermediate storage with a export invoice which is evident from the bills/ consignment notes/ lorry receipts which clearly mentioned that the goods were transported from the Appellant's factory to ICD for export purposes along with the relevant export documents which h....