2015 (11) TMI 335

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..... which was CHA and terminal handling charges suffering service tax. He held that such services were integrally connected with the export. He has also examined the documents furnished before him in support of claim of refund. - When an elaborate order has been passed by the learned adjudicating authority, interference to the order of that authority is undesirable on merit and unproductive for the T .....

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..... e on which the adjudicating authority has passed order, within three months thereof Revenue has obtained order of Reviewing Authority and come in appeal in accordance with sanction of law under sub-section (2) and (3) of section 84 of the Finance Act, 1994. Therefore, following the law laid down by Apex Court in the case of CCE, Delhi III Vs. M/s. Kap Cones 2015-TIOL-149-SC-CX, Revenue succeeds on .....

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..... m of refund. 5. When an elaborate order has been passed by the learned adjudicating authority, interference to the order of that authority is undesirable on merit and unproductive for the Tribunal for which Revenue appeal is dismissed. Also dismissal is desirable on the count of pecuniary limit prescribed for the appeal by the Board to reduce the dispute without repetitive litigation in appeal. .....

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