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M/s. Craftex India Versus Commissioner of Central Excise, Allahabad

2015 (5) TMI 666 - CESTAT NEW DELHI

Refund - Bar of limitation - Lack of documentary evidence - Held that:- Original adjudicating authority as well as appellate authority have clearly noted that the appellants have not submitted the evidence of payment of service tax on the specified s .....

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oods" were nothing more than mere tables containing list of payment cheque numbers and dates, bills/invoice numbers and , bill date, name of service provider, nature of service, pre-tax bill amount, service tax, TDS deducted, net bill export amount a .....

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statements issued by banks and as rightly noted by Commissioner (Appeals), those details could not be correlated/corroborated vis-a-vis the details in the said tables.

Appellants have not been able to produce the minimum documentary eviden .....

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covered under the list of (eligible) services contained in the said Notifications - Decided against assessee. - Appeal Nos. ST/188-189/2009-CU [DB] - Dated:- 26-3-2015 - G. Raghuram, President And R. K. Singh, Member (T),JJ. For the Appellant : Shri .....

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ppellants' refund claims for ₹ 51204.26 and ₹ 45,530.88/- for the quarter October, 2007 to December, 2007 and January, 2008 to March, 2008 respectively (in terms of Notification Nos.40/2007-ST, dated 17.09.2007 and 41/2007-ST, dated 0 .....

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on the specified services for which claim for refund of service tax paid is filed and (iii) wherever applicable, a copy of the written agreement entered into by the exporter with the buyer of the said goods as the case may be. 2. The appellants have .....

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d. 3. We have considered the contentions of the appellants and perused the records. There is substance in the appellants' contention that they filed the refund claim in time because even if there were some short comings therein, those were rectif .....

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ht. The appellants' contention that they had done so is not borne out by facts in-as-much-as what they had submitted as (what they called) "details of service tax paid on services received/used for export of goods" were nothing more tha .....

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