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2016 (10) TMI 917 - BOMBAY HIGH COURT

2016 (10) TMI 917 - BOMBAY HIGH COURT - TMI - Refund of service tax - export of goods - Notification No. 41 of 2007 dated 6th October, 2007 - assessee is “merchant exporter” and not “manufacturer exporter” - the claim pertains to the warehousing charges paid for storage of export goods - Held that:- There was insurance cover taken. Therefore, it is not a claim based on no material or a claim which does not fulfill the conditions under the notification. It does not mean that the tribunal's order .....

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kari And B. P. Colabawalla, JJ. Ms. P. S. Cardozo with Mr. Vipul A. Bajpayee for the appellant Mr. Sachin Chitnis i/b. M/s. Aparna Hirandagi for the respondent ORDER P. C. 1. Having heard both sides, we find that this appeal, which was listed for directions, being fairly old, can be conveniently disposed of. 2. The substantial questions of law on which the appeal is stated to have been filed are to be found at pages 9 and 10 of the paper book. They read thus: (a) Whether, in the facts and circum .....

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, in the facts and circumstances of the case and in law, the CESTAT was correct in holding that the assessee is entitled for refund of input service credit lying un-utilised in their CENVAT Credit Account while ignoring the fact that the assessee is merchant exporter and not manufacturer exporter ? 3. The facts, which are not in dispute, are that the assessee is an exporter registered with the Service Tax Department. An order was passed on 2nd May, 2014 arising out of three refund claims filed b .....

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