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TMI ID= 214392
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2012 (6) TMI 691 - CESTAT, CHENNAI

M/s SHYAMALI EXPORTS Versus COMMISSIONER OF SERVICE TAX, CHENNAI

Waiver of pre-deposit of service tax relevant date - refund alleged to be erroneously refunded to the assessees Held that:- date when payment for services exported was received was the relevant date. assessees have made out a case for unconditional waiver and accordingly dispense with pre-deposit of tax and interest.-

No.- ST/S/351/2011 in ST/521/2011

Order No.- 774/11

Dated.- October 14, 2011

Citations:

  1. Commissioner of Central Excise, Pune I Versus Eaton Industries P. Ltd. - 2010 (12) TMI 71 - CESTAT, MUMBAI

Jyoti Balasundaram, J.

For Appellant: Shri N Viswanathan, Adv.

For Respondent: Ms. Indira Sisupal, JDR

Per: Jyoti Balasundaram:

Heard both sides on the application for waiver of pre-deposit of service tax of Rs.1,56,471/- being a refund alleged to be erroneously refunded to the assessees, together with interest.

2. The refund has been held to be erroneous for the reason that the revision authority has held that the relevant date is the date of export of goods. However, in the light of the decision of the Tribunal in Commissioner of Central Excise, Pune-I Vs Eaton Industries P. Ltd. reported in 2011 (22) S.T.R.223 (Tri.-Mumbai), wherein it has been held that the date when payment for services exported was received was the relevant date, I am of the view that the assessees have made out a case for unconditional waiver and accordingly dispense with pre-deposit of tax and interest and stay recovery thereof pending the appeal.

(Dictated and pronounced in open court)

 
 
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