2013 (5) TMI 647

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..... Ltd. [2010 (11) TMI 364 - CESTAT, CHENNAI] refund is available in respect of Service Tax paid on transportation of empty containers which are required to be used for stuffing of export goods. - decided in favor of assessee. In the case of Ramdev Food Products Pvt. Ltd. [2010 (6) TMI 178 - CESTAT, AHMEDABAD], this Tribunal has taken a view that for refund of the Service Tax paid on technical te .....

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..... lkrishna Industries Ltd. Vs. CCE Aurangabad 2011 (24) STR 433 (Tri-Mumbai) and CCE Madurai Vs. Tata Coffee Ltd. 2011 (21) STR 546 (Tri-Chennai), has held that refund is admissible in respect of Service Tax paid for transportation of empty containers also. I find that these decisions are applicable to the facts of this case and therefore the refund is available in respect of Service Tax paid on tra .....

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..... ten understanding between the two parties that the goods have to be tested before exportation. Further, in the case of Ramdev Food Products Pvt. Ltd. 2010 (19) STR 833 (Tri-Ahmd), this Tribunal has taken a view that for refund of the Service Tax paid on technical testing and analysis service, there has to be a written agreement between the two parties. In view of the above, the refund of Service T .....

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