2015 (1) TMI 176

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..... decision of Assessee's own previous case [2009 (11) TMI 167 - CESTAT, CHENNAI] - Decided in favour of assessee. - Appeal No.E/311/2008 - FINAL ORDER No.41021/2014 - Dated:- 29-12-2014 - Shri R. Periasami, J. For the Appellant : Shri R.Srinivasan, Consultant For the Respondent : Shri K.P. Muralidharan, AC (AR) JUDGEMENT The short issue arisen in this case relates to denial of .....

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..... l and invoices clearly show that terms of delivery on payment is on FOB basis. He relies on the Tribunal's decision in their own case reported in 2010 (257) ELT 151 (Tri.-Chennai) for the subsequent period Jan 2007 to March 2007 and April 2007 to June 2007 wherein the Tribunal allowed their appeal. 4. Ld. AR for Revenue reiterates the impugned order. 5. The short issue involved in this c .....

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..... ls decision in India Japan Lighting Pvt. Ltd. v. CCE, Chennai [2007 (218) E.L.T. 103 (Tribunal) = 2007 (8) S.T.R. 124 (Tribunal)]. Therefore, I agree with the assessees that they are entitled to credit of service tax paid upto port in the light of CBEC s Circular No. 97/6/2007-S.T., dated 23-8-2007, the relevant portion of which is reproduced hereunder :- However, there may be .....

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..... e Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at that said price. 4. The Hon ble Punjab and Haryana High Court has held in the case of Ambuja Cements Ltd. [2009 (236) E.L.T. 431 (P H) = 2009 (14) S.T.R. 3 (P H)] that the above circular is binding on the department. The assessees satisfied all the conditions set out in the circular since .....

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..... CCE, Surat v. Shilpa Copper Wire Industries [2008 (226) E.L.T. 228] and also Sanghi Textiles Ltd. v. CCE, Hyderabad [2006 (206) E.L.T. 854]. Refund of unutilized credit is, therefore, to be allowed in the light of the above decisions. In the light of the above discussion, I set aside the denial of refund claim of ₹ 1,04,678/- and allow the appeal. Since the export documents in the instan .....

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