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M/s. Shree Agencies Pvt. Ltd. and M/s. Minpro Industries Versus C.C.E. Jaipur-I

2016 (8) TMI 947 - CESTAT NEW DELHI

Refund claim – 100% EOU - the notification number 41/2007-ST – terminal handling charges – bill of lading charges – inland haulage services – transportation of empty containers from the port area to the factory – Held that: - All these services have .....

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lowed – lower authorities to re-quantify the amount. - Courier services – cleaning services – Held that: - these services not covered by the said notification – refund denied. - Appeal disposed off - decided in favor of appellant. - ST /694 .....

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ent ORDER All the three appeals are being disposed of by a common order as the issues involved are identical. 2. After hearing both the sides duly represented by Ms. Rinki Arora, Ld. Advocate for the appellant and Shri Amresh Jain, DR for the Revenue .....

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the ground that they are not specified services in terms of the said notification. 3. We find that the common services in respect of which the appellants have claimed the refund are terminal handling charges, bill of lading charges and inland haulage .....

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e all port services and as such being specified services are covered by the notification in question. Reference can be made to the following decisions: i. SRF Ltd. Vs. CCE Jaipur-I 2015-TIOL-2241-CESTAT-DEL ii. Shivan Exports, Mecshot Blasting Equipm .....

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rai Vs. Tata Coffee Ltd. vi. Commissioner Vs. Adani Enterprises Ltd. vii. Shree Ram Gum and Chemicals Vs. CCE Jaipur 2016-TIOL-1717-CESTAT-DEL viii. Suncity Art Exporters & ors. Vs. CCE Jaipur 2014-TIOL-2319-CESTAT-DEL 4. Ld. DR agrees that the d .....

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