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M/s. Nobel Art & Craft House (100% EOU) Versus C.C.E. -Jaipur-II

2016 (6) TMI 279 - CESTAT NEW DELHI

Eligibility of refund claim - Terminal Handling Charges (THC) charges, bills of lading charges, origin haulage charges, repo charges - Proper invoices were not submitted and debit notes were submitted - Proof of payment of service tax on GTA Services was not submitted and description of goods is not mentioned in the invoices issued by CHA which also include other expenses - Held that:- the issue stand settled in the appellant's favour by CESTAT order in the various cases.

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d claim - Cleaning activity - not covered under the Notification No. 41/2007-ST dated 01.10.2007 - Held that:- it is found that the cleaning activity even if considered to be covered under Notification No. 41/07-ST as part of 65(105)(zzzd) is eligible for exemption only if the agency which provided the cleaning services is duly accredited by a competent statutory authorities and the appellant admits that it does not satisfy the said condition. Consequently, the refund pertaining to cleaning acti .....

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-2016 - Shri S.K. Mohanty, Member (Judicial) and Shri R.K. Singh, Member (Technical) Shri O.P. Aggarwal, Consultant for the appellant. Smt. Suchitra Sharma, Commr. DR and Shri Ranjan Khanna, DR for the respondent. ORDER Appeal is filed against order-in-appeal No.213(KKG)ST/JPR-II/2009 dated 15.10.2009 which upheld the order-in-original no. 363/2009-R(Export-ST) dated 15/04/2009 in terms of which the refund of ₹ 69,462/- for the quarter 01.04.2008 to 30.06.2008 under Notification No. 41/200 .....

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x on GTA Services was not submitted (3) Proper invoices were not submitted and debit notes were submitted. (4) Cleaning activity is not covered under the Notification No. 41/2007-ST dated 01.10.2007 and so refund in relation thereof is not admissible. (5) Description of goods is not mentioned in the invoices issued by CHA which also include other expenses. (6) The claim for the quarter 01/04/2008 to 30/06/2008 was filed on 01/09/2008 and therefore, was time barred. 2. Ld. Consultant pleaded that .....

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CHA Services, the CHA invoices mention shipping bills and invoices of goods which include description of goods and on this basis the benefit has been allowed by CESTAT in the case of M/s. Bharat Arts & Crafts vide Final Order No. 50212-50214/2-16 dated 05.02.2016 and in the case of M/s. Suncity Art Exporters & Ors vide Final Order No. ST/a/54038-54068/2014-cu (DB) dated 22.10.2014. (iv) On the issue of time bar, it was contended that vide Notification No. 32/2008-ST dated 18.11.2008, tim .....

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Supra), M/s. Suncity Art Exporters & Ors. (Supra) and M/s. Bharat Arts & Crafts (Supra). The amount involved in this case is too modest to warrant lengthy reproduction of the relevant paragraphs of these judgments here. 6. As regards the issue of time bar, it is seen that the claim was filed within 6 months of the end of quarter 01/04/2008 to 30/06/2008, and therefore, was not hit by limitation in view of the time limit extended by the Notification No. 32/2008-ST dated 18.11.2008. It is .....

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