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Life Long India Ltd. Versus Commissioner of Central Excise And Service Tax, Meerut-I

2016 (4) TMI 1033 - CESTAT NEW DELHI

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 .....

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was not considerable, the authorities below should have exercised discretion and condoned the same is not acceptable. Paragraph 3(g) of the Notification 41/2012-ST clearly indicates the period of limitation and provides no discretion for condonation .....

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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 u .....

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Raghuram, President For the Appellant : B S Rawat, Adv For the Respondent : Mrs Kanu Verma, AR ORDER Per G. Raghuram Heard the ld. Counsel for the appellants and the ld. A.R. for the respondent/Revenue. 2. These appeals are filed by the same appellan .....

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t 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 grant .....

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ransport Agency and Warehousing Agency services at the port of export of its goods claiming that the place of removal of the exported goods is the factory gate and that on 'input services' used at the port, it was entitled to rebate as per th .....

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were not utilized by the appellant beyond the place of removal, the appellant was not entitled to refund. The authority also rejected appellant's claim on the bar of limitation. Paragraph 3(g) of Notification No.41/2012-ST stipulates that " .....

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od of limitation. 5. In respect of those claims which were found by the impugned order as well as the primary adjudication orders to be beyond the period of limitation, ld. Counsel for the appellants contends that since the delay was not considerable .....

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