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CCE, Raipur Versus M/s. Supreme Warehousing Corpn.

2016 (8) TMI 1030 - CESTAT NEW DELHI

Refund - Clearing and forwarding agent – loading and unloading of cargo – demand of tax and interest on cargo service – payment by respondent, service provider – claim of refund for the period prior to the date the service became effective - reimburs .....

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t date. As such, it cannot be presumed that the gross amount received by the respondent always included the service tax – appeal disposed off – refund allowed - decided against Revenue. - E/3230/2007-EX(SM) - Final Order No.51879/2016 - Dated:- 24-5- .....

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he respondents are engaged in providing taxable services under the category of C&F Agent to Grasim Cement. They were registered with the Department and have been discharging service tax under the said category. Subsequently, after an inquiry, pro .....

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the respondent towards tax liability of the said services. Subsequently, they filed a claim for refund of ₹ 85,699/- with the interest relating to service tax attributable to the period prior to 16.08.2002 on the ground that cargo handling serv .....

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the respondent. On appeal, the Commissioner (Appeals) set aside the order and allowed the appeal of the respondent. Aggrieved by this, the Revenue is in appeal. 2. Heard both the sides and perused the appeal records. 3. It is a fact that the responde .....

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ich they were getting reimbursement. The said activity is covered for tax liability under cargo handling services. The contract for C&F Agency is separate and as such, loading and unloading service is taxable under cargo handling service w.e.f. 1 .....

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ch, no refund shall be allowed to the respondent. Further, it was submitted that the correct category under which the service tax was paid by the respondent has not been discussed by the Appellate Authority. 5. Having been heard both the sides and ap .....

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