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Sociedade de Fomento Industrial Pvt. Ltd. Versus Commissioner of CE Customs, Goa

2015 (8) TMI 1192 - CESTAT MUMBAI

Business Auxiliary Services - Denial of refund claim - Unjust enrichment - Held that:- Iron ore, which was purchased by appellant as a merchant exporter, was exported. If the appellant has exported the consignment, it is a settled law that any tax pa .....

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ar. In our view this proposition is totally incorrect appreciation of the fact as no unjust enrichment arises appellant having paid service tax liability to M/s. Narwenkar as in our view, the accounting treatment given to M/s. Narwenkar may be of no .....

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l Order No. A/2403/2015-WZB/STB - Dated:- 16-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical), JJ. For the Petitioner : Shri C.S. Biradar, Advocate For the Respondent : Shri R.K. Das, Deputy.Commissioner (AR) ORDER Per: .....

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evenue authorities on the ground that they have been levied service tax on Iron Ore (minerals) and they have exported the consignment and no service tax liability arises under the category of Business Auxiliary Services. Adjudicating authority after .....

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ority has in the impugned order in para 18 accepted the contention of the appellant as service tax liability is not payable under the category of Business Auxiliary Service in respect of services related to mining prior to 01.06.07 but rejected the r .....

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re purchased from one M/s Narvenkar to extract to ore. It is his submission that once there is extraction and export of iron ore, the question of unjust enrichment will not arise. It is also his submission that the findings recorded by the first appe .....

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here is no dispute as to the fact that the first appellate authority has recorded the findings that service tax is not payable under the category of Business Auxiliary Service in respect of services related to mining prior to 01.06.2007. Both the sid .....

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t enrichment will arise. We find these findings are not in consonance of law there as there is no dispute that iron ore, which was purchased by appellant as a merchant exporter, was exported. If the appellant has exported the consignment, it is a set .....

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