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M/s Automative Design & Engineering Solutions Private Ltd. Versus CC, CE & ST, Hyderabad

2017 (10) TMI 508 - CESTAT HYDERABAD

Refund of service tax paid - denial on the ground that the appellant had not obtained approval of the list of taxable services required for the authorised operations from the approval committee - Held that: - The appellant has obtained the approval l .....

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e notification - refund allowed. - Refund claim - denial on the ground that the appellant has contravened the condition which stipulates that appellant shall not take CENVAT credit of the service tax paid on specified services - Held that: - The .....

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evi, C.S., Member (Judicial) For The Appellant : Sh. V.J. Sankaram, Advocate For The Respondent : Sh. Nagraj Naik, Deputy Commissioner (AR) [Order per: Sulekha Beevi, C.S.] 1. The above appeal is filed against the rejection of refund claim. 2. On beh .....

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(ITSS). They filed a refund claim for ₹ 78,760/- for the period October 2011 to March 2012 claiming refund of service tax paid on specified services used for the authorised operations. The refund claim was rejected on two grounds. Firstly, that .....

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l submitted that the appellant had reversed the CENVAT credit which was taken on the service tax paid on specified services. Therefore, the appellant had complied with the said condition, 2(f), of Notification No. 17/2011. In response to condition 2( .....

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claim along with such approval letter. He argued that therefore, the rejection of refund claim is without any basis. 3. The Ld. AR Sh. Nagraj Naik reiterated the findings in the impugned order. I have heard the submissions made before me. One of the .....

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