TMI Blog2023 (12) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable in law and the same is set aside - Appeal allowed. - HON BLE MR. S. S. GARG, MEMBER (JUDICIAL) AND HON BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) APPEARANCE: For the Appellant: Shri Tarun Sharma, CA. For the Respondent: Shri Ravinder Jangu, Authorized Representative. PER S. S. GARG The present appeal is directed against the impugned order dated 01.12.2011 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the refund of service tax of Rs. 34,341/- in respect of port services and Rs. 13,760/- in respect of C F Agency, totaling amount of Rs. 48,101/-. 2. Briefly the facts of the present case are that the appellant are engaged in manufacture of BOPP Film in their pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erly appreciating the facts and binding judicial precedents. He further submitted that the issue involved in the present case is no more res-integra and has been settled by the Tribunal in their own case for the subsequent period. In this regard, he relied upon the following decisions of the tribunal:- ] - Max India Ltd. Vs. CCE, Chandigarh- Final order Nos. 771-772/2012-SM (BR) dated 05.06.2012. - Max India Ltd. Vs. CCE, Chandigarh- Final order Nos. 458-459-SM (BR) dated 24.04.2012. - Max India Ltd. Vs. CCE, Chandigarh- Final order No. A/57501-57503/2013- SM (BR) dated 26.08.2013. - Max India Ltd. Vs. CCE, Chandigarh- Final order No. A/58721/2013-SM (BR) dated 27.12.2013. 6. He also submitted that for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Tribunal in their own case allowed the refund by holding as under: After hearing both the sides, I find that the Commissioner (Appeals) in these orders has held that the documents submitted by the appellants do not indicate that shipping lines, who provided the services were duly authorized by the port and Ld. Commissioner (Appeals) has further held that under Notification No. 17/2009-ST, dated 07.07.2009, these services are to be either provided by the port or by any person authorized by the port. In the absence of any evidence to show that shipping lines were authorized by the port, the Commissioner (Appeals) has rejected their appeals. I find the Tribunal in the case of Gujarat Tea Processors Packers Ltd. Supra has considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
