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TC Terrytex Ltd Versus Commissioner of Central Excise, Chandigarh II

2015 (9) TMI 1156 - CESTAT NEW DELHI

Denial of refund claim - input service - GTA Service used for export of goods - the appellant failed to submit any proof to establish any nexus between the inputs and the fact of the goods exported and that essential conditions for availment of refun .....

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e refund claim contained details of the bills of lading which are essential documents of proof of export setting out the export invoices and container numbers and that photocopies of invoice/debit notes which were filed certified that the specific se .....

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peal No. 58377/2013 - Final Order No. A/51585/2015-SM(BR) - Dated:- 8-5-2015 - G Raghuram, President,J. For the Appellant : Shri Sudhir Malhotra, Adv. For the Respondent : Shri Devender Singh, AR ORDER Per: G Raghuram: The appeal is preferred against .....

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hile rejecting refund claim to the extent of ₹ 2,04,092/-. The ld. Commissioner (Appeals), Chandigarh II vide the impugned order dated 28.2.2013 rejected the appeal preferred by the appellant herein, concurring with the primary authority. 2. Th .....

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laiming the benefit of Notification No.17/2009-ST in respect of service tax paid on clearing and forwarding services used in the export of finished goods, exported during October 2010 to December 2010. Notification No17/2009-ST inter alia requires th .....

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he inputs used by the exporter regarding the exported goods apart from other details specified in the Notification. Scrutiny of the refund claim submitted and the documents furnished by the appellant asserted payment of service tax in the shape of in .....

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aim to the extent of ₹ 2,04,092/-. 3. Ld. appellate authority concurred with the primary authority and dismissed the appeal after recording a conclusion that the documents submitted failed to establish the claim for refund. Invoice/shipping bil .....

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vices which were claimed to have been utilized for export, no refund could be granted. The appellate authority further concluded that the appellant failed to submit any proof to establish any nexus between the inputs and the fact of the goods exporte .....

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