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M/s. Alps Industries Ltd. Versus Commissioner of Central Excise, Dehradun

2015 (11) TMI 786 - CESTAT NEW DELHI

Denial of the rebate claim filed by them under notification No. 41/2012-ST dated 29.6.12 - Various service - Held that:- After examining the CBEC circular dated 28.2.15 and the notification 52/2011 and the notification No. 41/2012 ibid , all these se .....

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in favour of assessee. - Service Tax Appeal No. 52301 - 52302 of 2015- (SM) - ORDER NO. FO/52714-52715/2015-ST(SM) - Dated:- 28-8-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri L P Asthana, Advocate For the Respondent : Shri M .....

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t of export B. terminal handling charges C. CHA services D. Banking and financial services E. Clearing and Forwarding Agents services F. Sterilizing or fumigation of containers services. The rebate claim was rejected on the premise that these service .....

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944, the place of removal is the depot and in this case, the place of removal is ICD Loni, from where the appellant has exported the goods and after that the appellant has received the above services. Therefore, they are entitled to claim the rebate .....

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te claim, the appellants have sought refund of Service Tax paid on the following services: a. Transport of Goods from ICD to the Port of Export The said services are received and used beyond place of removal, i.e.ICD Loni, and therefore fall under th .....

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thorities and use by the exporter at the Port of export. Thus, these are also received beyond place of removal and therefore fall within the category of Specified Services. c. CHA services- A part of CHA Services are used at the port of export and th .....

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