Refund of Service Tax on to & fro fright charges allowed despite no bifurcation

No separate freight has been mentioned on the bills raised by the transporter for transportation of goods from Pithampur to Port of Export. Rather, the invoice issued by the service provider mentioned the claim of to and fro freight charges. Since the freight charges are in connection with transporta­tion of export goods, in absence of any specific prohibition contained in Notification No. 41/2007, the benefit of refund should be available to the appellant. In this context, the Tribunal in the case of M/s. Garware Polyester Ltd. (supra) has allowed the refund claim, holding that service tax p...