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The Principal Commissioner of Service-Tax, (Formerly The Commissioner) Service Tax-Ii Commissionerate Versus M/s. Shell Technology India Pvt. Ltd., (Formerly Shell India Markets Pvt. Ltd.,)

2016 (5) TMI 683 - KARNATAKA HIGH COURT

Refund claim - 100% EOU unit - Event management service, Real estate agent service, Tour operator service and Travel agents service - Refund claim was allowed for the services where nexus was found and not allowed +for services where nexus was not found by the appellate authority - Held that:- the Tribunal did not examine the question of nexus vis-à-vis the particular service for which the refund claim was disallowed, but gave a summary finding for the refund available on all the above input ser .....

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each of the services namely, event management service, real estate agent service, tour operator service and travel agents service for which the claim of refund was made and the Tribunal was to find out as to whether it has nexus with the output services, which was being rendered by the respondent or not. - As there is no discussion whatsoever on the said aspects, we find that the order of the Tribunal can be said to be without consideration of the relevant aspects germane to the exercise of .....

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ated:- 31-3-2016 - MR. JAYANT PATEL AND MRS. B.V.NAGARATHNA JJ. For the Appellant: Sri: Jeevan J. Neeralgi, Advocate For the Respondent: Sri: P. Dinesh, Advocate Jayant Patel J., J U D G M E N T Admit. 2. Mr.Jeevan J.Neeralgi, learned counsel appearing for respondent waives notice of admission. 3. With the consent of learned counsel appearing on both sides, appeal is finally heard. 4. The present appeal i .....

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per the respondent, it is 100% export oriented unit engaged in providing services. The respondent filed an application for refund of unutilized CENVAT credit. On 10/9/2008, the Adjudicating Authority issued a notice to show-cause as to why the refund claim should not be rejected. On 21/7/2009, the Adjudicating Authority rejected the refund claim of the respondent. On 9/8/2010, when the matter was carried before the Commissioner of Central Excise (Appeals) (hereinafter referred to as the Appellat .....

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ppeal. Under the circumstances, the present appeal is before this court. 6. We have heard Mr. Jeevan J.Neeralgi, learned counsel for the appellant and Mr.P.Dinesh, learned counsel for the respondent. 7. As such, in the order of the first appellate authority, it appears that mainly two aspects were considered: one was, the question of limitation for the refund claimed for the period from 1/4/2007 to 14/4 /2007 and the other was, for the refund in respect of each service wa .....

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gement service, (2) real estate agent service, (3) tour operator service and (4) travel agents service. The Tribunal, in the impugned order at paragraph No.4 has observed thus: 4. In view of the above, appellant has made out a complete case for eligibility for refund in respect of service tax paid on all the above input services. However, the matter has to be remanded for the purpose of verification of documents and records and sanction of refund an .....

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