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TMI Blog2014 (8) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is entitled to the refund of Service Tax paid on the said activity of movement of empty containers from the yard to factory premises. Refund of service tax paid by the appellant as Service Tax on the detention charges, the appellants contention is that such detention charges is a part of transportation charges which was used for transportation of export goods. The department has accepted the payment of Service Tax on such detention charges and as such, they cannot take the different view for the refund of the same - Such detention charges are paid on containers waiting for their turn to be cleared. As such, till the appellant is given the green signal for clearance of the containers, the appellant is not able to export the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant in respect of movement of empty containers from the stockyard to the appellants factory cannot be considered as the input services. Further claim of ₹ 13,277/- and ₹ 8219/- stand rejected on the ground that same stands paid as Service Tax on detention charges which cannot be considered to be input services. Accordingly, he rejected the refund of ₹ 48,532/- and ₹ 27,350/-. 4. The said order of Assistant Commissioner stand challenged before Commissioner (Appeals), who also rejected the appeal by observing that the Service Tax paid on transportation of the containers from the stock yard to appellants factory is not admissible to the appellants. Similarly, in respect of detention charges also, he observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s waiting for their turn to be cleared. As such, till the appellant is given the green signal for clearance of the containers, the appellant is not able to export the goods. As such, broadly speaking, such detention charges are in relation to transportation of the export goods. Tribunal in the case of CCE, Madurai v. Tata Coffee Ltd. referred supra has observed that the expression in relation to transportation of export goods is wide enough. Till the transportation is factually completed the charges paid for detention of the same prior to the completion have to be held as in relation to transportation of the export goods . As such, we are of the view that appellants claim for refund of the same is entitled to be allowed. 8. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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