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Commr. of C. Ex., Indore Versus National Steel & Agro Industries Ltd.

2015 (11) TMI 1575 - CESTAT NEW DELHI

Refund claim - allowed for the period Jan., 2008 to March, 2008 - Notification No. 41/2007, dated 6-10-2007 - Department contended that service tax paid on LDD and TSC charges paid by the respondent to CONCOR for keeping a loaded container in ICD bey .....

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im of service tax paid on LDD & TSC charges has been discussed by Commissioner (Appeals) citing C.B.E. & C. Circular No. 104/07/2008-S.T. wherein it has been clarified that such storage/temporary warehousing facility is a part and parcel of Goods Tra .....

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rable period advised that the claim should be filed before Assistant Commissioner of Central Excise of another Division which the respondent did on 10-6-2008. In these circumstances, it is not unreasonable on the part of lower authorities to treat th .....

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huram, President and Shri R.K. Singh, Member (T) Shri R.K. Mishra, DR, for the Appellant. Shri Vivek Sharma, Advocate, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Revenue is in appeal against the order-in-appeal dated 26-3-2009 .....

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mmissioner (Appeals) inasmuch as the refund claim was not filed within the prescribed time before the proper jurisdictional Deputy Commissioner/Assistant Commissioner of Customs. (ii) The refund of service tax paid on LDD and TSC charges paid by the .....

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sp;Ld. Advocate for respondent stated that both the contentions of Revenue have been dealt with by the lower authorities. 3. We have considered Revenue s contentions. We find that the issue of sanction of refund claim of service tax paid on LDD .....

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