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Golcha Talc Versus Commissioner of Central Excise Jaipur

2016 (10) TMI 963 - CESTAT NEW DELHI

Refund of service tax - N/N. 41/2007-ST dated 6.10.07 - export of goods - terminal handling charges - Bills of lading service - Denial on the ground that the documents issued in respect of services relating to activities at the port of export have no .....

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as held that appellants are entitled to refund of service tax paid on such services. - Courier services - IEC code not mentioned - Held that: - The said defect is rectifiable defect and infact stand rectified by the appellant - appellant to be en .....

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be established so as to prove that the said GTA services were received by the appellant for the export of the goods - refund allowed. - Matter remanded to the original authority for examining the documentary evidence - appeal allowed - decided pa .....

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v Gupta, AR for the Respondent ORDER After hearing both sides duly represented by Ms Rinki Arora, learned advocate appearing for the appellant and Shri Rajeev Gupta, learned AR appearing for the Revenue, we find that the issue relates to refund of se .....

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port services. We find that the issue is no more res integra and stand settled in the case of SRF Ltd. vs. CCE [2015 (40) STR 980 (Tri-Del)] as also in the case of M/s. Shivam Exports and others vs CCE Jaipur [2016-TIOL-376-CESTAT DEL] . As such, we .....

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he said defect is rectifiable defect and infact stand rectified by the appellant. As such, we hold the appellant to be entitled to the refund claim. 3. However, a part of the refund is in respect of GTA services utilized by the assessee. The legal is .....

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