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Essilor Manufacturing (I) Pvt. Ltd. Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-IV

2018 (2) TMI 891 - CESTAT, BANGALORE

Refund of unutilized cenvat credit - CHA service - Manpower Recruitment and Supply Agency Service - denial on the premise that the services availed by the appellant were CHA, they have no nexus with the export of goods and Manpower Recruitment and Supply Agency Service have no nexus with the export of goods - Held that: - on CHA Service, the said issue has been examined by this Tribunal in the case of Chandra Engineers Vs. CCE, Delhi [2014 (8) TMI 477 - CESTAT NEW DELHI], where it was held that .....

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he cost of goods exported - appellant is entitled to claim refund of the said amount. - Appeal allowed - decided in favor of appellant. - E/20960/2017-SM, E/20962/2017-SM, E/20964/2017-SM, E/20966/2017-SM, E/20967/2017-SM, E/20968/2017-SM, E/20969/2017-SM - 22713 - 22719 / 2017 - Dated:- 23-10-2017 - SHRI ASHOK JINDAL, JUDICIAL MEMBER Shri Akbar Basha, For the Appellant Smt Kavitha Poduval, AR, For the Respondent Per : ASHOK JINDAL The appellant is in appeal against the impugned order reject .....

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t have no nexus with the export of goods, I find that the said issue has been examined by this Tribunal in the case of Chandra Engineers Vs. CCE, Delhi - 2013 (30) S.T.R. 699 (Tri.-Del.) wherein this Tribunal has observed as under: 3. The appellant has taken a specific stand that the services of CHA were received by them for clearance of the imported raw material. CHA in turn availed the services of other agencies working at port and paid the charges on behalf of assessee. CHA raised the separat .....

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he credit of service tax would be available to the assessee. 4. I find that the above submission of the appellant do not stand considered in detail by the lower authorities. If the bills of other agencies engaged by CHA are directly linked to the imports made by the assessee and CHA was only acting as a intermediary, the benefit of credit of service tax paid by the other agencies should not be denied to the appellant. As such I set aside the confirmation of demand on the said ground and remand t .....

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