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M/s Ashima Dyecot Ltd. Versus Commissioner of Central Excise AHMEDABAD-I

2017 (4) TMI 991 - CESTAT AHMEDABAD

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 considerat .....

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ed to the Original Authority to decide the issues afresh - appeal allowed by way of remand. - ST/380-385/2010 - A/10487-10492/2017 - Dated:- 22-2-2017 - Dr. D.M. Misra, Member (Judicial) For Applicant(s) : Shri D K Singh, Advocate Shri J K Bhatt, Adv .....

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-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 .....

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Service Tax paid on Input Services viz., CHA Service, GTA Service, Business Auxiliary Service (Commission Agent), Banking and other Financial Service and Courier Service, used in or in relation to the manufacture of export goods in terms of Notifica .....

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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 .....

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ation the explanation furnished by the appellants in relation to GTA Service and Business Auxiliary Service, the Ld Commissioner (Appeals) has allowed their appeal vide OIA No.345-347/2010/(Ahd-1)CE/MM/Commr(A)/Ahd dt 7.10.2010. It is his contention .....

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they requested that the matter may be remanded to the Adjudicating Authority to decide the issue afresh on merit. 4. The LD AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 5. Heard both sides and perused the records. I fi .....

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