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Commissioner Of Central Excise, Indore Versus M/s National Steel And Agro Industries Ltd

2016 (1) TMI 847 - CESTAT NEW DELHI

Refund of service tax - Eligibility for exemption of Notification No..41/2007-ST, dated 06.10.2007 - Held that:- There is no doubt that the service tax was paid on GTA service by the respondent and the goods were transported directly from the factory .....

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harmoniously with the provisions of clause 2(a), once it is settled that the respondent was eligible for the benefit of exemption Notification No.41/2007-ST the sanction of refund is only the operationalisation of the said exemption.

As de .....

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do so. The service tax should be refunded to the petitioner within six weeks. - Decided against revenue. - Appeal No. ST/582/2008-CU[DB] - Dated:- 20-11-2015 - R K SINGH, MEMBER (TECHNICAL) AND SULEKHA BEEVI (B S), MEMBER (JUDICAIL) For the Petitione .....

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t under the Notification No..41/2007-ST, dated 06.10.2007. Revenue has contended that the said refund was allowed illegally in-as-much-as the refund was filed by the respondent while the exports were made by the merchant exporter and therefore the re .....

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(SC)] in its support. 3. We have considered the contentions of both sides. It needs to be appreciated that the issue involved is whether the respondent was eligible for exemption of Notification No..41/2007-ST, dated 06.10.2007. There is no doubt tha .....

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at was not paid by him. Seen in the context the provisions of clause 2(b) of the Notification, which has to be read harmoniously with the provisions of clause 2(a), once it is settled that the respondent was eligible for the benefit of exemption Noti .....

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