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Alar Impex Pvt. Ltd. Versus Commissioner of Central Excise, Delhi-I

2016 (5) TMI 610 - DELHI HIGH COURT

Period of limitation - Refund of Service tax - Section 11B of the Central Excise Act, 1944 with Section 83 of the Finance Act, 1994 - Held that:- CESTAT ought to have first satisfied itself that the services rendered by the appellant was, on facts, a .....

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], in so far it has dismissed the appeal of the present appellant is set aside and the appeal of appellant is restored to the file of the CESTAT for a decision afresh in the above terms in accordance with law. - appeal restored - C.M. No. 30042 of 20 .....

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or Standing Counsel, for the Respondent. ORDER CM No. 30042/2015 (for exemption) : Exemption allowed subject to all just exceptions. 2. The application is disposed of. CM No. 30043/2015 (for condonation of delay in refiling the appeal) 3. F .....

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eal by Alar Impex Pvt. Ltd. is directed against an order dated 22nd October, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in ST Appeal No. 56800/2013-CU (DB) [2015 (38) S.T.R. 1087 (Tribunal)] which is common to ce .....

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2015 (40) S.T.R. 1066 (Del.)] and remanded the appeal to the CESTAT for a fresh decision. 8. Just as in the case of Alar Infrastructures Pvt. Ltd., the CESTAT has as far as the appeal of the present appellant is concerned, rejected its appeal on .....

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nfrastructures Pvt. Ltd., the contention of the present appellant is that it is not liable to pay any service tax at all. In the order passed on 14th October, 2015 in relation to the above plea of Alar Infrastructures Pvt. Ltd., this Court held as un .....

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se only if the CESTAT came to the conclusion that the services rendered by the appellant were in fact liable to service tax. If, on the other hand, the CESTAT finds that the services rendered by the appellant were not amenable to service tax at all, .....

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f this Court in Hind Agro Industries Limited v. Commissioner of Customs - 2008 (221) E.L.T. 336 (Del.). In that decision the Court has discussed the legal position emerging from the decision of the Supreme Court in Mafatlal Industries v. Union of Ind .....

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