9911796707
TMI Blog2013 (7) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... he transaction - it is not the case of the department that the lorry receipts did not tally with the export documents in respect of other essential particulars - in other words, a broad correlation is found in the case of the assessee - for the second claim of refund there is no specific reference to the input service on which rebate is claimed, let alone any nexus between the input service and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e written submissions, it has been stated that the question whether the appellant can claim rebate of the service tax paid on GTA service used for transportation of goods from their factory to the port of export is already covered in their favour by the Tribunal s Final Order Nos. 838 839/2011 dated 16/12/2011 in Service Tax Appeal Nos. 547 549/2010 filed by the same assessee. The learned Supe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e evidence of transportation with the service tax paid thereon and the quantity exported. In the instant case also, the goods were admittedly transported from the appellant s factory directly to Kakinada port. There is no dispute with regard to the quantity of goods cleared from the factory and transported to the port or with regard to the service tax paid on the GTA service used for transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds thus:- The learned authority ought to have seen that the Custom House agent is authorized person by the port in respect of the said goods. Such being the factual position, the amounts paid towards rent for keeping the goods in the premises of port area is entitled for refund. The above ground seems to have been reiterated in the written submissions but there is no specific reference to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
