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C.C.E., Indore Versus M/s. Ruchi Soya Industries Ltd.

2015 (8) TMI 397 - CESTAT NEW DELHI

Denial of refund claim - Port services - Notification No. 41/2007-ST, dated 06.10.2007 - Held that:- in the schedule to Notification No. 41/2007-st, port services classified under Section 65 (105) (zn) ibid are mentioned. It implies that if the service provider has actually paid service tax under Section65 (105) (zn)ibid, the said notification exempts the same by way of refund if it is received by an exporter and used for export of goods. It is not open to the service recipient to question the c .....

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in the port area as not falling under Port services. However, the said judgement no longer represents good law in the light of the CESTAT Larger Bench decision in the case of Western Agencies Pvt. Ltd. Vs. CCE, Chennai [2011 (3) TMI 528 - CESTAT, CHENNAI (LB)] - Decided against Revenue. - Appeal No.ST/448/2009-CU[DB], Appeal No.ST/534/2009-CU[DB] - Final Order Nos.52356-52357/2015 - Dated:- 17-7-2015 - Mr. G. Raghuram, President and Mr. R.K. Singh, Member (Technical), JJ. For the Petitioner : S .....

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Out of the amounts of refunds rejected by the primary adjudicating authority, Commissioner (Appeals) allowed refund of service tax remitted under port service classified under Section 65(105)(zn) on the ground that port services under 65(105)(zn) of the Finance Act, 1994 are mentioned in the Schedule to the said Notification.The commissioner (Appeals) noted that although in the case of Velji P Sons vs CCE [2007(8)STR 236(Tri-Ahm)], it has been held that activities of handling, stevedoring, loadi .....

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refund merely because those activities were wrongly classified by the service provider under Section 65 (105) (zn) ibid while paying service tax. 4. No one appeared on behalf of the respondent. 5. We have considered the contention of Revenue. We find that in the schedule to Notification No. 41/2007-st, port services classified under Section 65 (105) (zn) ibid are mentioned. It implies that if the service provider has actually paid service tax under Section65 (105) (zn)ibid, the said notificatio .....

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