2010 (7) TMI 486

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..... Modh., Advocate, for the Respondent. [Order]. - Respondent is engaged in manufacturing and export of goods and filed refund claim of Rs. 3,33,564/- claiming refund service tax paid by them for the period from April 2008 to June 2008 on port services and transport of goods. The refund has been allowed by the Commissioner (Appeals) and the Revenue is in appeal. 2. Learned DRsubmitted that t .....

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..... at refund of service tax paid on terminal handling charges and REPO charges were admissible under circumstances. As regards the contention of the Revenue regarding service tax paid for transportation, from the notification concerned it is seen that notification provides for refund of service tax paid on transportation of goods from the place of manufacture to ICD or from ICD to the port. In this c .....

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