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May 2011

(2011) 21 STR 546 (Tri.-Chennai) — CCEx., Madurai v. Tata Coffee Ltd.

By Puloma Dalal, Jayesh Gogri Chartered Accountants
Reading Time 1 mins
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Service tax paid on transport of empty containers from yard to factory for stuffing export goods is eligible for refund.

Facts:
The question to be considered was whether service tax paid on goods transported from factory to port of export is alone eligible for refund or the same also extends to service tax paid on transport of empty containers from yard to factory for stuffing export goods.

Held:
The Notification granting refund contains ‘in relation to transport of export goods’ phrase, which is wide enough to cover service tax paid on transport of empty containers from yard to factory for stuffing export goods.

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