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M/s. Dolphins Knit Pvt. Ltd. Versus C.C.E. Jaipur-I

2016 (9) TMI 1060 - CESTAT NEW DELHI

Refund claim - THC, MT TSC, Documentation Charges, Handling Charges - whether to be covered under port service as the service provider are registered under different category of services and proof of deposition of tax under port service not produced .....

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T dated 6.10.2007. We find that the CBEC vide Circular dated 26.02.2010 has clarified that irrespective of the classification of service provided by the service provider, if the services are related to port service, the same shall be considered for b .....

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the schedule appended to the Notification dated 06.10.2007. We also find that the Commissioner (Appeals) has not recorded any specific findings in disallowing the cenvat benefit on this account. Therefore, the refund is allowed. - Decided in favour .....

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the Respondent ORDER Appeals are filed against the impugned orders dated 06.08.2009 in terms of which refund of ₹ 1,70,205/- & ₹ 2,26,814/- pertaining to the period 01.01.2008 to 31.03.2008 and 01.10.2007 to 31.12.2007 were rejected o .....

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proof of deposition of tax under port service not produced. (ii) Freight from ICD to Port of export was denied (order in appeal No. 68(DK)ST/JPR-I/2009 dated 06.08.2009). 2. The Ld. Advocate states that the ground of rejection of refund claim with r .....

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submission is that schedule appended to the Notification 41/2007-ST dated 6.10.2007 specifically permits transportation of goods from ICD to the port of export for the purpose of benefit of refund. He further submits that though the submission with r .....

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the case of Adani Enterprises (supra), the Hon ble Gujarat High Court have held that different services provided within the port shall merit consideration for refund in terms of Notification referred (supra). We find that the CBEC vide Circular dated .....

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