In a recent case, the Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) refunded admissible service tax paid on the transportation of empty containers from port to factory. M/s Vinayak Textiles Mills, the appellant challenged the impugned order passed by the Commissioner (Appeals) of Central Excise, Chandigarh-II wherein the Commissioner (Appeals)…
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