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TMI Blog2013 (7) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2009 the assessee can claim the refund of service tax paid of transport of goods from place of removal to inland container depot or port or airport - the invoices bills submitted by the various service provider show the various amounts against the various entries mentioned in the invoice but nothing on transportation – appeal decided against assessee. - ST/57306/2013-ST[SM] - - - Dated:- 19-6- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the specified services used for export of the said goods. This appeal is filed by the appellant against the rejection of refund of Rs. 14,825/- which relates to the transportation charges of the goods. This claim was rejected by the original authority on the ground that Rs. 14,825/- was paid by the service provider to the claimant under the category of Business Auxiliary Service and since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) do not indicate any amount shown on transportation charges under GTA service. The invoices bills submitted by the various service provider show the various amounts against the various entries mentioned in the invoice but nothing on transportation In absence of any amount shown on the transportation charges against the GTA service, I find no infirmity in the Order in Appeal passed by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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