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2017 (4) TMI 991 - CESTAT AHMEDABAD

2017 (4) TMI 991 - CESTAT AHMEDABAD - TMI - Refund claim - N/N. 41/2007-ST dt 06.10.2007 - denial on the ground of non-fulfilment of certain conditions laid down under Notification - Held that: - in its subsequent order dt.7.10.2010, the Ld. Commissioner (Appeals), after taking into consideration of the documents/evidences being satisfied about the eligibility of refund of Service Tax paid on such services, allowed their Appeal which has been followed by the Adjudicating Authority in its order d .....

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MR-A-/AH iii) OIA-116/2010/AHD-I/CE/MM/COMMR-A-/AHD iv) OIA118/2010/AHD-I/CE/MM/COMMR-A-/AHD v) OIA-115/2010/AHD-I/CE/MM/ COMMR-A-/AHD vi) OIA-119/2010/AHD-I/CE/MM/COMMR-A-/AHD dt 28/04/2010 passed by the Commissioner of Central Excise (Appeals) -AHMEDABAD-I. 2. The brief facts of the case are that the appellants are engaged in the manufacture of Cotton Fabrics falling under CH 52 of CETA, 1985. During the relevant quarters i.e., July 2008 to Sept 2008 and Oct 2008 to Dec. 2008, on export of the .....

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/2007-ST dt 6.10.2007 as amended. Aggrieved by the same, the appellant preferred an appeal before the Ld Commissioner (Appeals), who in turn, allowed the refund of Service Tax paid on CHA service and remanded the matter to the Adjudicating Authority for verification of documents in relation to Banking and other Financial Services and Courier Services but, rejected the Service Tax paid on GTA Services. Hence, the present appeals. 3. The Ld Advocate for the appellant submits that on the very same .....

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