TMI Blog2017 (7) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ly because the Registered Office of the respondent filed the refund claim does not mean that they are non-manufacturer and non-registered unit. Though the Registered Office filed the refund claim but it is in respect of manufacturing unit. Accordingly they have rightly followed the conditions of para (2)(b) of Notification by filing refund in Form A-1, therefore there is no substance in the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Terminal Handling Services as they were not providing compliance with the conditions prescribed in Notification No.17/2009-ST dated 07.07.2009. Being aggrieved by the Order-in-Original the appellant filed an appeal before the Commissioner (Appeals) which was allowed. Therefore Revenue is before us. 2. Shri M.P. Damle, learned Assistant Commissioner (A.R.) appearing on behalf of the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim was filed by the Registered Office. Being a manufacturer-exporter they are registered under Central Excise in Form No.A-1. She submits as per para (2)(b) of Notification No.17/2009-ST dated 07.07.2009, the manufacturer-exporter shall claim exemption by filing refund claim in Form A-1. In the present case though the refund claim was filed by the Registered Office but it is in respect of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which reads as under:- (2) the exemption shall be given effect to in the following manner, namely:- (a) ................. (b) the manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall claim the exemption by filing a claim for refund of Service Tax paid on specified service to the Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
