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Gurpreet Galvanising Pvt Ltd Versus Commissioner of Customs, Central Excise And Service Tax, Hyderabad-IV

2015 (9) TMI 212 - CESTAT BANGALORE

Denial of refund claim - Refund in respect of outward transportation - refund not claimed in respect of inward transportation - Held that:- assessee's act of not claiming refund in respect of inward transportation is not relevant to determine the eli .....

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),J. For the Appellant : Mr Lalit Mohan Chandna, Consultant For the Respondent : Mr R Gurunathan, AR ORDER Per: B S V Murthy: The appellant is a manufacturer of tower parts. They paid service tax on GTA services received on inward transportation as w .....

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/2008-ST dated 01.03.2008. They took credit of service tax paid on GTA service and used the same for payment of excise duty on final products. During the course of audit of appellant's records in October 2008, the audit party objected to the avai .....

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ce they were liable to pay service tax on 25% of the total service cost incurred by them. 2. Show cause notice was issued to the appellant proposing to reject the refund claim on the ground that the appellant had not claimed refund in respect of exce .....

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the lower authorities have upheld the stand taken in the show-cause notice and have rejected the refund claim filed by the appellant. 3. The learned counsel submits that the refund claim could not have been rejected on the ground that they had not c .....

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transportation, they could not take the credit and therefore they had claimed refund. In any case, it is a choice to be made by the assessee as to what exactly he should claim as refund and in what cases he need not claim refund. On the ground that .....

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