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 →

Midex Global Pvt. Ltd. Versus Commissioner of Central Excise, Indore

2016 (5) TMI 662 - CESTAT NEW DELHI

Eligibility for refund of Service tax - Notification No. 41/2007 - GTA service utilised in respect of export of goods - Appellant contended that it claimed refund after 19-2-2008 when GTA service was included for the purpose refund in Notification No .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of granting refund. Thus, the appellant would be eligible for refund of Service Tax paid on GTA service only if the said service was exempt from Service Tax under Notification No. 41/2007-S.T. at the time when the said service was rendered.

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

w.e.f. 19-2-2008 vide amending Notification No. 3/2008-S.T. It is not anybody’s case that Notification No. 3/2008-S.T., dated 19-2-2008 has retrospective applicability. Thus, there is no doubt that on the date of rendition of GTA service, the same wa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Order No. ST/A/53289/2015-CU(DB) - Dated:- 9-10-2015 - Justice G. Raghuram, President and Shri R.K. Singh, Member (T) Ms. Priyanka Goel, Advocate, for the Appellant. Ms. Suchitra Sharma, Commissioner (AR), for the Respondent. ORDER [Order per : R.K. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

utilised in respect of export of goods for the period October, 2007 to December, 2007 was not eligible for the purpose of refund under the said notification during the said period. The appellant has contended that it claimed refund after 19-2-2008 w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

espect of which refund of Service Tax was sought were utilised during October, 2007 to December, 2007 which was prior to inclusion of the said service under Notification No. 41/2007-S.T. and therefore refund cannot be sanctioned. 3. We have cons .....

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