Service tax Refund allowable on GTA Service for transportation of goods from place of removal to port of export

CESTAT, KOLKATA BENCH East India Minerals Ltd. V/s. Commissioner of Central Excise, Customs & Service Tax  FINAL ORDER NOS. A-386-387 (KOL.) OF 2011 APPEAL NOS. ST/54-55 OF 2010 DECEMBER 22, 2011 ORDER Dr. Chittaranjan Satapathy, Technical Member – Heard both sides. The impugned refund claims were filed by the appellant-exporter for refund of service tax paid on GTA services in respect of transport of the impugned goods directly from the place of removal to the port from where the same were exported. The claims were made under Notification No. 41/2007-ST dt. 6.10.20...