2010 (11) TMI 364 - AT - Service Tax

Refund - Service tax paid in relation to transport of export goods - Whether the tax paid on goods transported from the factory to the port of export is eligible for refund or tax paid for transport of empty containers from the yard to the factory for the purpose of stuffing of export goods, is also eligible for refund - Impugned order held that refund is admissible as the relevant notification provides for refund of tax paid in relation to transport of export - Held that the expression in relation to transport of export goods is wide enough to cover even transport of empty containers from the yard to the factory for stuffing of export goods

Summary

The issue was whether tax paid on transporting empty containers for stuffing export goods is eligible for refund. The appellate authority ruled in favor of refund, stating the relevant notification covers transport of export goods. The appeals were dismissed as not admitted.