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M/s Sharda Exports Versus C.C. & S.T., Dehradun

2016 (7) TMI 1357 - CESTAT NEW DELHI

Refund claim - N/N. 41/2012-ST dated 29.06.2012 - Held that: - since the taxable services were utilized by the appellant for movement of goods between the factory and the port of export, and not used beyond the place of removal, denial of refund bene .....

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fund benefit, should be available to the appellant - matter is remanded to the original authority for re-consideration of the issue - appeal allowed by way of remand. - ST/53502-53503/2015-[SM] - 56524-56525/2016 - Dated:- 13-7-2016 - Mr. S.K. Mohant .....

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ats and Leather Articles. During the disputed period, the appellant had filed the refund application, claiming refund of ₹ 1,82,863/- under Notification No.41/2012-ST dated 29.06.2012 in respect of service tax paid on the taxable services namel .....

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covered under the definition of specified services as per Clause (i) of Explanation (A) appended to the Notification dated 29.06.2012. In appeal, the Ld. Commissioner (Appeals) vide the impugned order dated 14.05.2015 has upheld the original order. H .....

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(A) was substituted, providing that taxable services used beyond factory should be eligible for consideration of the refund benefit. He further submitted that the amendment in the Notification dated 03.02.2016 would be retrospectively applicable as p .....

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grants rebate of service tax paid on the taxable services, which are received by an exporter for use in the exportation of goods. Explanation (A)(i) contained in the said Notification clarified that in the case of excisable goods, taxable services w .....

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ort of export, and not used beyond the place of removal, I am of the view that denial of refund benefit by the authorities below are in conformity with the Notification dated 29.06.2012. However, in view of the retrospective amendment of the Notifica .....

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