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2016 (5) TMI 194 - CESTAT NEW DELHI

2016 (5) TMI 194 - CESTAT NEW DELHI - 2016 (42) S.T.R. 550 (Tri. - Del.) - 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 refun .....

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MI 1256 - CESTAT, AHMEDABAD] would cover the issue in the appellant's favour 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. - .....

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tification only has prospective effect. - Decided against the appellant - Service 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 Not .....

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1 (23) STR 475 (Tri. Ahmd.)], it has been held that refund of service tax paid 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 c .....

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