Order: Shri P. K. Choudhary, Judicial Member The appeal was filed by Revenue against Order-in-Appeal No. 17/ST/BBSR II/2012 dt.26.04.2012. Shri A. K. Biswas, Supdt. (A.R.) appearing on behalf of the Revenue, reiterated the grounds of appeal. Heard both sides and perused the appeal records.  I find that the appeal is covered vide Boards instruction being…

Order: Shri P. K. Choudhary, Judicial Member  The appeal was filed by Revenue against Order-in-Appeal No. 129/BOL/2012 dt.16.05.2012. Shri S. S. Chattopadhyay, Supdt. (A.R.) appearing on behalf of the Revenue, reiterated the grounds of appeal. Heard both sides and perused the appeal records.  I find that the appeal is covered vide Boards instruction being F.No.390/Misc./163/2010-JC…

Order: Ms. Sulekha Beevi, C.S., Member (Judicial)            The appeal is filed against the order passed by Commissioner (Appeals) who upheld the interest and penalties imposed by the adjudicating authority. The appellant is registered under category of Renting of  Immovable Property Service.  They did not discharge their service tax liability on the said services for…

Order: Mr. Anil Choudhary, Member (Judicial) The present appeal is filed by the appellant-assessee against Order-in-Appeal No. 115-ST/MRT-II/2011 dated 18/05/2011 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II. The issue in this appeal is whether penalty under section 76, have been rightly imposed. As per the show cause notice dated 11/04/2008, it was…

Order: Mr. Anil Choudhary, Member (Judicial)     The present appeal is filed by the appellant-Revenue against Order-in-Appeal No. 71-CE/MRT-I/2009 dated 29/06/2009 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-I. The issue in this appeal is whether under the facts and circumstances that the respondent, a labour contractor who had undertaken the work of loading,…

Order: Shri Devender Singh, Member (Technical) The brief facts of the case are that the appellant is a Customs House  Agent. For the period April, 2006 to March, 2007  on scrutiny of their ST-3 Returns it was revealed that the appellant had realized an amount of Rs.17,10,128/- from their customers as total value against service…

Order: Mr. Anil Choudhary, Member (Judicial) The present appeal is filed by the appellant-assessee against Order-in-Appeal No. 157-CE/LKO/2011 dated 28/06/2011 passed by Commissioner of Central Excise & Customs (Appeals), Lucknow. The issue in this appeal is whether the appellant is liable to pay Service tax for putting up civil structures along with materials. Admitted fact…

Order: Shri Madhu Mohan Damodhar, Member (Technical) Issue in this appeal relates to availment of cenvat credit on common input services which were used for provision of both taxable service as well as exempt service.  Appellants are publishers of books and periodicals, in addition, they lend space in their website for advertising.  On being pointed…

M/s Shahi Exports Pvt. Ltd. VS CCE, Delhi-IV

Judgement Date: 21-Mar-2017

Order: Mr. Ashok Jindal, Member (Judicial) This appeal filed by the appellant against the impugned order rejecting the refund claim under exemption Notification No. 41/2007-ST dated 06.10.2007 for the inputs services received in respect of Testing Services, Customs House Agency Service, Insurance Service, Courier Services and Banking Services for export of the goods. The refund…

Order: Shri P.K.Choudhary, Member(Judicial) The Revenue is in appeal being aggrieved by the impugned order. Two Show Cause Notices were issued to the respondent assessee-one dated 30.03.2005, which is enclosed as Annexure F-1 to the Appeal Paper Book. Another Show Cause Notice was issued on 23.08.2005, which is enclosed as Annexure E-1 to the Appeal…

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