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M/s. Shree Ram Gum & Chemicals Versus C.C.E. Jaipur-II

2016 (6) TMI 516 - CESTAT NEW DELHI

Denial of Service tax refund - Refund claim on THS charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that same are not covered under Port Services as the service providers are registered under different ca .....

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case of M/s. Shivam Exports, M/s. Mecshot Blasting Equipment (P) Ltd. And M/s. Shree Ram Industries Versus CCE Jaipur [2016 (2) TMI 259 - CESTAT NEW DELHI], M/s SRF Ltd. Versus C.C.E., Jaipur-I [2015 (9) TMI 1281 - CESTAT NEW DELHI] and M/s Suncity A .....

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d is not allowed. - Decided partly in favour of appellant - Service Tax Appeal No. ST/348/2010-[DB] - Final Order No. 51933/2016 - Dated:- 25-5-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Mr. O.P. Agarwal (Consu .....

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ected on the following grounds. (i) Refund claim on THS charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that same are not covered under Port Services as the service providers are registered under differe .....

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OIO, description of goods not mentioned in the invoices issued by CHA. Further, details of other expenses not given. (iv) Rejection of refund of service tax paid on technical inspection and certification service. 2. Heard both sides. 3. As has been .....

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inal Order No. ST/A/53916-53918/16-CU dated 26.11.2015, (ii) SRF Ltd. vs CCE, Jaipur 2015-TIOL-2241-DEL (CESTAT), (iii) Suncity Art Exports & Ors. Final Order No. ST/A/54038-54068/14-CU dated 16.10.2014. 4. Regarding the cleaning activity, the Ld .....

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