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Commissioner of Central Excise, Indore Versus Kriti Industries (I) Ltd.

2016 (11) TMI 870 - CESTAT NEW DELHI

Eligibility for exemption/refund in terms of N/N. 41/2007-S.T., dated 6-10-2007 - export of excisable goods Soyabean Meal - Technical and Testing Services - Custom House Agent Services - Technical Inspection and Certification Services - Held that: - .....

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the Commissioner (Appeals) found that the denial of refund of service tax paid by the respondent for the services for which they have paid service tax under the category of ‘Technical Testing and Analysis’ is not justified. He also observed that it .....

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he respondents are correctly eligible for refund. After careful consideration of the grounds of appeal and the impugned order, we find no merit in the present appeal and accordingly dismiss the same. - ST/942/2009 - Final Order No. ST/A/51004/2016-CU .....

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ember (T)]. - The Revenue is in appeal against order dated 31-8-2009 of Commissioner (Appeals-I), Indore. The issue involved is the eligibility of respondent for exemption/refund in terms of Notification No. 41/2007-S.T., dated 6-10-2007 in respect o .....

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providers under various categories namely Technical and Testing Services , Custom House Agent Services , Technical Inspection and Certification Services . The claims were examined and decided by the Original Authority. The Department preferred appea .....

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the respondent are not specified under the said notification. It was alleged that services of Supervision of weighment, Sampling Container , Stuffing Analysis , Supervision Charges - sampling and dispatch , Additional Testing Charges are not specifie .....

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his appeal. 2. In the grounds of appeal it is submitted that the learned Commissioner (Appeals) is not correct in allowing the refund in respect of those services which are not specified under the Notification No. 41/2007-S.T. It was contended t .....

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heard both the sides and perused the records. We find that the Commissioner (Appeals) have examined the issue in detail before arriving at the conclusion. The services now under dispute were provided by registered service providers under the category .....

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