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M/s CTA Apparels Pvt. Ltd. Versus Commissioner of Central Excise, Noida

2017 (9) TMI 787 - CESTAT ALLAHABAD

Refund claim - whether the appellant is entitled to refund under N/N. 41/2007-ST, as amended with respect to input services which were received at other than registered address and such addresses have been subsequently recognised by the Department by .....

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ces generated at such premises was availed or accounted by the registered office at C-32, Sector-58, Noida - the appellant is entitled to refund of the balance amounting to ₹ 1,25,442/- under N/N. 41/2007-ST - appeal allowed - decided in favor .....

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by the appellant against Order-in-Appeal No. 342/CE/APPL/NOIDA/09 dated 15/12/2009 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The issue in this appeal is whether the appellant is entitled to refund under Notification .....

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of the case are that the appellant is an exporter of ready-made garments, applied for refund claim for ₹ 2,81,674/- under Notification No.41/2007-ST on 11/02/2009 for the period July-2008 to September-2008. Vide Order-in-Original dated 28/07/20 .....

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Sector 63, Noida, A-7 Sector-4 Noida, instead of their registered address at C-32, Sector-58, Noida. As it appeared that the input services under dispute were not received and utilized at the registered premises. Accordingly, the same was disallowed. .....

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e to mentioned and any diversion cannot be ignored, as major procedural requirements. 4. Heard the parties. 5. Having considered the rival contentions, I find that the three addresses other than the registered address at which the services under disp .....

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d- "In view of the Centralized Billing/Accounting System followed by you at the above mentioned address (C-32, Sector-58, Noida), you are hereby informed that the Commissioner, Customs and Central Excise & Service Tax, Noida, is pleased to g .....

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