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Royal C& F Agency Versus Commissioner of Central Excise, Nagpur

2015 (11) TMI 1483 - CESTAT MUMBAI

Refund claim - C&F Agents’ Service - Held that:- The appellant has entered into an agreement with its principal for rendering services of C&F Agents. As per the said agreement, the appellant is paid consideration of an amount as commission/ remuneration for rendering services and is also reimbursed amounts of actual expenses incurred by them for rendering such service. There is no dispute that the appellant has discharged the service tax liability under ‘C&F Agent’s Service’ on the amount receiv .....

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- If the appellant has taken the credit for such an amount the said amount cannot be included in the refund claim. The lower authority to pass an order after disallowing the amount of ₹ 44,957/-. It is also to be noted that the appellant has reversed an amount of ₹ 44,957/- along with interest and the said amount need not be considered by the lower authority while granting the refund - Decided in favour of assessee. - APPEAL NOS: ST/26/2009 & ST/06/2010 - Dated:- 6-8-2015 - Shri M V .....

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lant-assessee against Order-in-Review dated 09/11/2009 which was passed by the Commissioner under the provisions of Section 84 of the Finance Act, 1994 as it existed then, reviewing the order-in-original No. 8/STC/07-08 dated 22/01/2008. 4. Appeal No. ST/26/2009 is filed by the appellant-assessee for rejection of refund claim on the ground that they are not liable to pay such service tax, since the order-in-original No. 8/STC/07-08 dated 22/01/2008 was reviewed by the Commissioner as per the pro .....

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on/ remuneration for rendering services and is also reimbursed amounts of actual expenses incurred by them for rendering such service. There is no dispute that the appellant has discharged the service tax liability under C&F Agent s Service on the amount received as remuneration/commission. The dispute is regarding service tax liability on the amount received by the appellant as reimbursable expenses. It is undisputed that the amounts on which service tax is sought to be demanded are reimbur .....

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