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Commissioner of Service Tax-V Versus Vijay Cotton and Fibre Co.

2016 (10) TMI 917 - BOMBAY HIGH COURT

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 th .....

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the proof in negative and blindly relies on the version of the assessee. It is in the above circumstances that the tribunal faulted the Revenue for not being able to produce a contrary evidence. Secondly, we do not think that the Revenue in this case .....

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ozo 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 .....

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correct in allowing the refund claim of the assessee without considering the conditions set out in Notification No. 41 of 2007 dated 6th October, 2007 as amended from time to time? (b) Whether, in the facts and circumstances of the case and in law, .....

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nd 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 exporte .....

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assessee relied upon Notification No. 41 of 2007. 4. Ms. Cardozo appearing in support of this appeal would submit that the refund claim arises out of several services and they are listed at page 33 of the paper book in the order-inoriginal. She woul .....

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However, the tribunal found not the assessee, but the Revenue in fault. 5. Upon a perusal of entire paper book with the assistance of Ms. Cardozo, we are unable to agree with her. We are clear in our mind that the assessee reiterated before the trib .....

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e been rendered, chould have been made subject matter of the claim for refund. The refund of service tax paid on storage warehousing services was the claim and dealt with by the tribunal. There was insurance cover taken. Therefore, it is not a claim .....

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