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M/s Blue Moon Logistics Pvt Ltd Versus Commissioner of Central Excise, Noida

2016 (3) TMI 1051 - CESTAT ALLAHABAD

Waiver of demand - Business Support Services - Space booking for ocean freight - Appellant contended that excess amount if any recovered from the exporters as ocean freight cannot be treated as providing of Business support services - Held that:- by relying on the various decisions of co-ordinate bench, appellant has made out a prima facie case for complete waiver of demands with respect to taxability on ocean freight for exports.

Admissibility of CENVAT Credit - Appellant has alread .....

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ated:- 20-1-2016 - Anil Choudhary, Member (J) And H. K. Thakur, Member (T) For the Appellants : Shri B L Narasimhan & Shri S C Kamra, Advs For the Respondent : Shri Raj Kumar Maji (Asst Commissioner) AR ORDER Per H K Thakur This stay application has been filed by the appellant against Order-in-Original No. 01/Commissioner/NOIDA/2013-14 dated-12.04.2013 under which a demand of ₹ 7,15,04,131/- has been confirmed against the appellant alongwith interest and also imposed penalties under Se .....

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h through challan and ₹ 7.72 by way of reversal of credit. It was further argued that appellant is agitating the issue of admissibility of CENVAT Credit on merits. 2.1 Regarding demand of ₹ 7,15,04,131/- is with respect to ocean freight it was argued that no service tax can be charged under which Business Support services. That appellant is procuring space on advance payments and subsequently gave the same to prospective exporters for consideration. That any profit earned on account .....

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d.) (iv) Swagat Freight Carriers Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai-2014 (33) STR 81 (Tri-Mum). (v) Freightlinks International (I) P. Ltd. Vs.Commissioner of Central Excise,C & Service Tax, Cochin-2014 (33) STR 711 (Tri-Bang.) (vi) Team global Logistics Pvt. Ltd. Vs. Commissioner of Central Excise, Chennai-II-2014 (35) STR 847 (Tri.-Chennai) (vii) Uniworld Loguistics Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai-2014 (33) STR 422 (Tri.-Chennai) 3. Shri Rankumar Maji, A.C. .....

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