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C.C.E. & S. Tax, Raipur Versus Satyam Balaji Rice Industries Pvt. Ltd.

2015 (10) TMI 516 - CESTAT DELHI

Denial of refund claim - Notification No.41/2007-ST as amended by the Notification No. 17/2009-ST, dated 6.10.2007 and 7.7.2009 - Held that:- appellate Commissioner was satisfied that all conditions for claiming refund of service tax were fulfilled, except that on account of a clerical error, the assessee/claimant failed to affix stamp on some of the bills. Revenue in the present appeal does not dispute the findings of fact recorded by the appellate Commissioner in support of the conclusion that .....

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2015 - Mr. G. Raghuram, President, J. For the Petitioner : Ms. Suchitra Sharma, A.R. For the Respondent : None Per Justice G. Raghuram: This appeal is preferred by Revenue on the singular ground that the respondent/assessee s claim, for refund of service tax remitted to the extent of ₹ 19,62,030/-, is not in strict technical compliance with the requirements stipulated in Notification No.41/2007-ST as amended by the Notification No. 17/2009-ST, dated 6.10.2007 and 7.7.2009, respectively. 2. .....

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ned order dated 25.10.2013, passed by the Commissioner (Appeals-I), Raipur. Revenue s appeal before the lower appellate authority was confined to three components of the refund granted by the primary authority, amounting to ₹ 19,62,030/- i.e. a refund on port service and storage & warehousing service, claimed on the basis of Bills furnished by M/s Ramgopal Shipping Services, Kakinada. The Revenue claimed in its appeal that refund is not eligible to be sanctioned since the documents did .....

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at department had filed the instant appeal for rejection of refund claim of ₹ 19,62,030/- on the ground that Bills issued by service provider i.e. M/s Ramgopal Shipping Services Kakinada do not contain service tax registration number and nature of taxable service rendered by them. The respondent in their defence has contended that M/s Ramgopal Shipping Services Kakinada are mentioning the Registration No. by affixing stamp on the bills. However, due to some clerical mistake they could not .....

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Bills and nature of taxable service rendered by them to the respondent has also been clearly mentioned on the body of the said Bills. I find that it is a undisputed fact that service provider is registered with department and has also discharged their service tax liability on the service rendered to the respondent and nature of taxable service rendered by them for which the said refund claim was filed by the respondent have also been specified in Notification No. 17/2009-ST dated 07.07.2009, 52/ .....

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