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Hindustan Petroleum Corpn. Ltd. Versus Commissioner of Service Tax, Mumbai-I

2015 (10) TMI 2357 - CESTAT MUMBAI

Refund of Service Tax - services used for Supply of ATF for foreign going aircraft - Refund claimed on grounds that ATF which has been fueled by them in air crafts that were undertaking foreign voyage and hence it is export of goods - Appellant contends that as per Notification 37/2010 services provided by air port authority to any other persons is included for refund of service tax - Held That:- Service tax discharged by MIAPL is under Section 65(105)(zzm) - Notification 17/2009-ST specifically .....

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Per M V Ravindran These appeals are disposed of by a common order as they raise the same issue and in respect of the very same assessee. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the refund of service tax paid by the appellant to Mumbai International Airport P. Ltd. (MIAPL) for the services rendered by them to appellants while supplying ATF for foreign going aircraft from Aviation Servicing facility. Appellant were extended aviation servicing fa .....

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fore them. 4. Learned Counsel would draw our contention to various facets of the case and submit that the Notification which grants refund of the service tax paid of the services which were utilized for export of goods needs to be considered in its correct perspective. It is her submission that the Notification NO. 17/2009 dated 07.07.2009 was amended by Notification no. 37/2010 dated 28.06.2010. She would submit that the earlier Notification 17/2009 was covering the services rendered by a servi .....

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would also submit that same view has been expressed by this Bench in the case of Fomento (Karnataka) Mining Co. Pvt. Ltd. - ST/362/11-Mum. 5. Learned D.R. reiterated the findings of the adjudicating authority. 6. On consideration of the submissions made by both the sides, we find that the appellant is claiming of the service tax paid on the services rendered by MIAPL to the appellant during the period December 2009 to May 2010 for fueling aircrafts by ATF. It is undisputed that the appellant ha .....

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