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2016 (4) TMI 1033 - CESTAT NEW DELHI

2016 (4) TMI 1033 - CESTAT NEW DELHI - 2016 (43) S.T.R. 314 (Tri. - Del.) - Sustainability of refund claim - provisions of Notification No.41/2012-ST dated 29.6.2012 - Service tax remitted by the appellant - Appellant utilized certain services like Goods Transport Agency and Warehousing Agency services at the port of export of its goods claiming that the place of removal of exported goods is the factory gate and that on 'input services' used at the port, it was entitled to rebate as per the Noti .....

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e delay for making an application for refund. In so far as the finding that the services were not used beyond the place of removal, it is clear that the place of removal is not the factory gate as claimed by the appellant but is the port from where the goods were removed for export. Therefore, the impugned orders as to the unsustainability of refund claims submitted by the appellant, are impeccable and warrant no appellate interference. - Decided against the appellant - Service Tax Appeal Nos. 5 .....

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claims for refund of service tax remitted by the appellant. 3. The appellant is a manufacturer of excisable goods namely motor vehicles parts and is registered with the Department of Service Tax. It filed claims for refund of service tax under provisions of Notification No.41/2012-ST dated 29.6.2012. This Notification grants rebate of service tax paid on taxable services received by an exporter of goods used for export of goods which were subject to the extent, the manner and conditions specifi .....

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