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2015 (9) TMI 212 - CESTAT BANGALORE

2015 (9) TMI 212 - CESTAT BANGALORE - 2016 (42) S.T.R. 158 (Tri. - Bang.) - 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 eligibility for refund of tax paid on outward transportation. Show-cause notice issued had no merits and both the orders passed on that basis also have no merit. - ST/1698/2010- .....

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out availing benefit of abatement of 75% available under Notification No. 13/2008-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 availment of credit of 100% of the amount of service tax paid on outward transportation and advised the appellant to reverse the credit aggregating to ₹ 11,34,568/-. Therea .....

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imed refund of service tax paid by them on outward transportation also. Both 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 claimed refund in respect of service tax paid by them on inward transportation of goods. In respect of inward transportation, the appellant is eligible for the credit and ther .....

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