Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Rajasthan Textile Mills Versus C.C.E., Jaipur-I

2016 (5) TMI 194 - CESTAT NEW DELHI

Admissibility of refund claim - Notification No.41/2007-ST - CHA services - Period involved is January, 2008 to March, 2008 - Revenue pointed out that during the relevant period CHA service was not specified under Notification - Held that:- during the relevant period, CHA service was not specified under the said Notification and therefore, the refund in respect thereof is clearly inadmissible. - Admissibility of refund claim - Notification No.41/2007-ST - terminal handling charges, documenta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r with regard to the remaining services. The exports were made claiming drawback under All Industry rates. While fixing these rates, Govt. takes into account the inputs and input services used in relation to export goods. As the place of removal in respect of export goods is port of shipment, the services mentioned above would qualify to be input services. Consequently the impugned refund is hit by the said proviso. - The said proviso was deleted vide Notification No.33/08-ST dated 07.12.200 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ervice Tax Appeal No.ST/537/2009-ST [DB] - Final Order No. 50015/2016 - Dated:- 7-1-2016 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. R.K. SINGH, MEMBER (TECHNICAL) For the Appellant : Ms. Neha Meena, Advocate For the Respondent: Mr. Ranjan Khanna, D.R. ORDER PER: R.K. SINGH Appeal has been filed against Order in Appeal dated 02.04.2009 in terms of which the rejection of their refund claim of ₹ 1,75,869/- under Notification No.41/2007-ST was upheld. 2. The appellant has contented that:- i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aid on such services is admissible. 3. Ld. D.R. on the other hand points out that during the relevant period (January, 2008 to March, 2008) CHA service was not specified under Notification No.41/2007-ST. He also contented that the export of goods was done under duty draw-back claim and therefore, the impugned refund cannot be allowed in terms of Notification No.41/2007-ST as it stood during the relevant time. 4. We have considered the contentions of both sides. 5. We find that during the relevan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version