2010 (4) TMI 1153 - AT - Central Excise

Summary

Issues involved: Appeal against decision of Commissioner (Appeals) regarding eligibility for refund of Terminal Handling Charges (THC), REPO charges, and transport charges by rail from ICD.

Terminal Handling Charges (THC) and REPO charges:
The Revenue appealed against the Commissioner (Appeals) decision granting refund to the respondents for THC and REPO charges. Revenue sought stay of the order, arguing that the service providers for port services were not authorized by the port, and the respondents failed to provide evidence of authorization. However, the advocate for the respondents cited a previous decision to support their eligibility for the refund. The Tribunal noted that the responsibility for transporting goods from ICD to the port lies with the ICD, making it difficult for the respondents to fulfill certain conditions. The Tribunal found the evidence provided by the respondents to be sufficient and rejected the Revenue's stay application.

Transport charges by rail from ICD:
Regarding the service tax paid on transport of goods from ICD to the port, the Revenue contended that specific details were required in the lorry receipts and shipping bills, which were allegedly not provided by the respondents. The Tribunal clarified that these conditions apply to transport from the place of removal to the ICD, not from ICD to the port. The advocate for the respondents argued that the evidence provided, such as shipping bills and ICD receipts, was adequate to establish the link for the refund claim. The Tribunal agreed with the advocate's interpretation and found the evidence sufficient, leading to the rejection of the Revenue's stay application.