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M/s. 20 Microns Limited Versus Commissioner of Central Excise & S.T., Vadodara

2016 (9) TMI 95 - CESTAT AHMEDABAD

Rejection of refund claim - export – input services – CHA services – terminal handling services - notification 41/2012-ST dated 29.06.2012 – place of removal - Notification No. 1/2016-ST dated 03.02.2016 – Held that: - Notification No. 41/2012-ST dat .....

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- specified services means taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods – refund of service tax paid available – appeal allowed – decided in favor of appellant. - S .....

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s appeal aggrieved by the impugned Order-in-Appeal dated 10.07.2015, wherein the Commissioner (Appeals) has inter-alia rejected the refund of Service Tax paid on input services namely CHA Services and Terminal Handling Charges used in connection with .....

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ervices has been defined to mean taxable services that have been used beyond the place of removal. He has held that CHA services and Terminal Handling Charges are received before the place of removal and hence would not be eligible for refund. 2. Hea .....

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by the said notification to read as follows:- (i) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export; She contends that .....

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r Revenue fairly submits that the said amending Notification No. 1/2016 has been given retrospective effect by way of Clause 160 (Chapter V) of the Finance Act, 2016 (Clause 157 of the Bill), which is also clarified by TRU vide Para 4.2 J. of F. No. .....

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