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M/s. Suzlon Wind International Ltd. Versus Commissioner of Central Excise and Service Tax Mangalore

SEZ unit - Refund claim - N/N. 9/2009-ST dated 3.3.2009 - telecommunication service - Held that: - reliance placed upon the decision of the CESTAT in the case of Keltech Engineering Pvt. Ltd. [2008 (1) TMI 96 - CESTAT BANGALORE] - wherein the Tribuna .....

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lowed - refund allowed - decided in favor of appellant. - ST/351/2012-SM - Final Order No. 21211/2016 - Dated:- 15-11-2016 - Shri S.S Garg, Judicial Member Mr. B. Venugopal, Advocate Swamy Associates - For the Appellant Shri Mohammed Yousuf, AR - For .....

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turing and exporting windmill parts falling under Chapter Subheading 8503. Appellant claimed refund of ₹ 5,018/- in terms of Notification No.9/2009-ST dated 3.3.2009. The Assistant Commissioner vide his Order-in-Original dated 8.3.2011 sanction .....

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d upheld the Order-in-Original. Aggrieved by the said order, the appellant has filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order rejecting the refund of .....

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l purposes i.e., for authorised operation and unauthorised operations. He further submitted that the telephone instruments are installed within the SEZ and are within the unit and the connection is also in the name of the appellant and the same is al .....

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n landline telephone. The relevant para of the said decision is herein reproduced below. 4. On a careful consideration, I notice that the mobile phones and landline phones have been installed by the Company for business purpose and the bills are paid .....

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