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M/s Kemrock Industries & Exports Ltd. Versus C.C.E. & S.T. -Vadodara

2017 (7) TMI 527 - CESTAT AHMEDABAD

Refund claim - credit on various input services, claimed to have been used in the export of the goods - N/N. 41/2007-ST dated 06.10.2007 - Held that: - The Ld. Commissioner (Appeals) has rightly rejected the refund claim on the services which were no .....

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pellant. - ST/467/2011 - A/11372/2017 - Dated:- 4-7-2017 - Dr. D. M. Misra, Member (Judicial) For the Appellant : None For the Respondent : Shri S. N. Gohil, Authorised Representative ORDER Per: Dr. D. M. Misra None present for the appellant. The mat .....

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pellant to proceed with the matter. Heard the Ld. A.R for the Revenue. He submits that allowing further adjournment would not serve any purpose. 2. This is an appeal filed against OIA No. Commr(A)/225/VDR-II/2011 dated 01.06.2011 passed by the Commis .....

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ods during the period July 2008 to December 2008. Accordingly, they filed a refund claim for ₹ 2,86,733/- of the service tax paid on input services. After analysing the facts and evidences relating to the eligibility of refund claim, the adjudi .....

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e submits that while rejecting their appeal, the ld. Commissioner (Appeals) has recording a detail findings in para 5.4 to para 5.9 of the said Order. He submits that the major portion of the refund rejected relates to service tax which was not speci .....

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