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Shriram Rayon (A Unit of DCM Shriram Industries Ltd) and Others Versus C.C.E. Jaipur-I and Others

2016 (11) TMI 523 - CESTAT NEW DELHI

Refund of Service tax - paid on specified services in terms of the provisions of Notification No.41/2007-ST 6.10.2007 - Non-fulfillment of condition contained in proviso (e) to para (1) of Notification that the goods exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise and Service Tax Drawback Rules, 1995 - Held that: - the present bunch of appeals are being repeatedly adjourned at the requests of Mr. O P Aganwal, Id Consultant, who i .....

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the issue stand decided against the assessees by the above referred decision in the case of Art & Craft Inc. & Others Vs. CCE, Jaipur-II and this fact stands accepted by the Id. Advocates representing the assessees. - The goods having been exported under claim of drawback is a violative of the condition I (e) of the Notification, thus leading to the fact of non-refund of service tax paid on various services utilised at the port area for the export of goods - appeal of assessee rejected - dec .....

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Appearance Mr. Q.P. Agarwal, Consultant Mr. S.C. Kamray Advocate, Mr. G. K. Mahajan, Advocate And Ms. Surabhi Sinha, Advocate Mr. Vijayan Khungal, Advocate, For Assessees Mr. Ranjan Khanna, DR Mr. Sanjay Jain, DR - For Revenue Per Ms. Archana Wadhwa : All these appeals, some filed by the assessees and some by the Revenue, involve identical issue and as such all the appeals are disposed of by a common order. 2. The appellants/respondents are exporters and filed refund claims in respect of Notific .....

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e admissible if the goods have been exported by availing drawback of service tax paid on these specified services. 3 The said disputed issue was the subject matter of various earlier decisions of the Tribunal. For the sake of easy reference Tribunal's Final Order No-51013-51019/2016, dated 10.03.2016 passed in the case of Art & Craft Inc. & Others Vs. CCE, Jaipur-II is taken into consideration. All the issue raised by the Id. Consultant and Id Advocates appearing for the assessees to .....

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Jaipur [2015 (37) 410 (Trio-Del.)] In fact, another decision passed in the case of Bhadresh Trading Corporation Ltd. vs. CST [2016 (41) STR 85 (Tri.Mumbai)], which is also being relied upon today by the Id Advocates were also considered and the ratio of the said decisions was held inapplicable to the facts of the present exporters in as much as the same was passed in different facts and circumstances. Alf Id. Advocates though agree that the issues stand decided by the above referred decision in .....

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ch in the case of CCE, Madurai Vs. Shiva Tex Yarn [2012 (25) STR 56 (Tri-Chennai]. Apart from that and in any case, we find that the issue having been decided by different two Member Benches in the recent past, has to be given preference over Single Member Bench decision As such, we find that the Tribunal decision passed in the case of Art & Craft Inc. & Others Vs. CCE, Jaipur-II (supra), being the latest Division Bench decision after considering all the issues raised by the Id. Advocate .....

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