TMI Blog2018 (7) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Bill of Lading No. 560518665 dated 26.06.2013 and the input service relates to the said Bill of Lading and therefore there is a nexus between input service and the authorized operation - refund is allowed - appeal allowed - decided in favor of appellant. - ST/21296/2017-SM - 20359/2018 - Dated:- 8-3-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri B. Venugopal, Advocate Respondent(s) For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ousand and Forty Seven only). Aggrieved by the said order rejecting the refund to the extent of ₹ 29,59,047.42/- (Rupees Twenty Nine Lakhs Fifty Nine Thousand and Forty Seven only) filed the appeal before the Commissioner who vide order dated 24.05.2017 partly allowed the appeal to the extent of allowing part refund in respect of DTA clearance and disallowed refund in respect of CHA service, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o M/s. Maersk Line India (P) Ltd. does not tally with the service tax paid and claimed. He further submitted that the appellants have furnished all the documents to the Commissioner (Appeals) but the refund has been disallowed in respect of two invoices amounting to ₹ 81,131/- (Rupees Eighty One Thousand One Hundred and Thirty One only) issued by M/s. Maersk Line India (P) Ltd. He further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following decisions: a. CST V. Zydus Technologies Ltd. reported in 2014 (35) STR 515 (Guj.) b. Wardha Power Co. Ltd. V. CCE, Nagpur reported in 2013 (30) STR 520 (Tri. -Mum.) c. Tata Consultancy Services Ltd. V. CCE ST, (LTU) Mumbai reported in 2015 (38) STR 1209 (Tri. -Mum.) 4. After considering the submissions of both the parties and perusal of the material on record, I f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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