Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

R.R. Global Enterprises Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad-II

2015 (3) TMI 1237 - CESTAT BANGALORE

Refund claim - N/N. 41/2007-ST dated 6.10.2007, as amended by subsequent Notification No.3/2008-ST dated 19.2.2008 - export of calibrated iron ore lumps - transportation of the said product from the mines to the port of export - the appellant has not .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nce placed on the decision of the case of Jumbo Mining Ltd. vs. CCE, Hyderabad [2012 (7) TMI 739 - CESTAT, BANGALORE], where it was held that as the consignments are of huge quantum, they cannot be transported by a single lorry and are required to be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ax paid on such transportation charges and quantum exported. - Inasmuch as the issue is decided, we set aside the impugned order and hold that the appellant is entitled to refund of the said service tax paid on transportation of the goods subject .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ly, set aside the impugned order and allow the appeals and remand the same to the original adjudicating authority for the sole purpose of verification of the assessees claim. - Appeal No. ST/2680-2682/2010-DB - Final Order No. 20913-20915/2015 - Date .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eing disposed of by a common order as they arise out of the same impugned order passed by Commissioner (A) and the issue involved is identical in all the three appeals. 2. The appellants are exporters of calibrated iron ore lumps. They paid service t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ication No.3/2008-ST dated 19.2.2008. The said refund claims stand denied by the authorities below on the ground that the appellant has not fulfilled the condition No.(iii) of Sl. No.11 of the Notification inasmuch as the details of exporters invoice .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d. vs. CCE, Hyderabad: 2012 (26) S.T.R. 525 (Tri.-Bang.), while considering an identical objection raised by the Revenue, the Tribunal observed that as the consignments are of huge quantum, they cannot be transported by a single lorry and are require .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rvice tax paid on such transportation charges and quantum exported. To the same effect is another decision of the Tribunal in the case of Jumbo Mining Ltd. vs. CCE, Hyderabad: 2013 (32) S.T.R. 481 (Tri.-Bang.) as also in the case of Aarvee Denims &am .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version