Refund of service tax paid for export of goods duly allowable

Steel Strips Wheels Ltd. Vs CCE-Chandigarh-I (CESTAT Chandigarh) CESTAT Chandigarh held that refund of service tax on CHA services; transportation of goods by Road services; port services paid for export of goods is duly allowable. Facts- The appellant are registered with the department for payment of service tax under the category of Transport of goods by Road in a goods carriage and also engaged in manufacturer of Rims/Wheels of Automobiles and part of their production is exported out of India. The goods intended for exports are stuffed in the containers in the factory which is adjacent to I...