M/S. Nirma Limited vs Commissioner Of Central Excise & S.T., ...

(Arising out of OIA-95/2010-AHD-II-CE/CMC/COMMR-A-/AHD dated 10.03.2010, Passed by Commissioner (Appeals) Central Excise, & S.T., Ahmedabad)

M/s. Nirma Limited : Appellant (s)

VERSUS

Commissioner of Central Excise & S.T., Ahmedabad : Respondent (s)

Represented by :

For Appellant (s) : Shri M.A. Patel, Consultant For Respondent (s) : Shri S.K. Shukla, Authorised Representative

For approval and signature :

Mr. H.K. Thakur, Honble Member (Technical)

1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

No 3 Whether their Lordships wish to see the fair copy of the Order?

Seen 4 Whether Order is to be circulated to the Departmental authorities?

Yes

CORAM :

Mr. H.K. Thakur, Honble Member (Technical)

Date of Hearing / Decision : 13.03.2015

ORDER No. A/10225 / 2015 Dated 13.03.2015

Per : Mr. H.K. Thakur;

This appeal has been filed by the appellant against OIA No. 95/2010-AHD-II-CE/CMC/COMMR-A-/AHD dated 10.03.2010. The issue involved is whether appellant will be entitled to refund as per Notification No. 41/2007-ST dated 06.10.2007 for Custom House Agents Services availed under Section 65 (105) (h) and transport of goods under Section 105 (zzp) of the Finance Act, 1994.

2. Shri M.A. Patel (Consultant) appearing on behalf of the appellant argued that the admissibility of refund of the above services have been held to be admissible under Notification No. 41/2007-ST dated 06.10.2007, in view of the following case laws:-

(i) M/s. Nirma Limited vs. Commissioner of Service Tax, Ahmd. [Order No. A/767/WZB/AHD/2011 dated 01.4.2011/ 06.05.2011. in appeal No. ST/69/2010]

(ii) M/s. Nirma Limited vs. CCE, Ahmd. [Order No. A/747-749/ WZB/AHD/2011 dated 22.3.2011 in appeal Nos. ST/101-103/2010]

(iii) CCE vs. AIA Engineering Pvt. Limited  [2014 (36) STR 1236 (Guj.)]

(iv) CCE, Ahmd. vs. Ramdev Food Products Pvt. Limited  [2010 (19) STR 833 (Tri. Ahmd.)]

(v) Macro Polymers Pvt. Limited vs. CCE Ahmd.  [2010 (19) STR 679 (Tri. Ahmd.)]

(vi) CCE Madurai vs. Tata Coffee Limited  [2011 (21) STR 546 (Tri. Chennai)]

3. Shri S.K. Shukla (AR) appearing on behalf of the Revenue defended the orders passed by the first appellate authority.

4. Heard both sides and perused the case records. In view of the case laws relied upon by the appellant, services availed in relation to exports on account of REPO Charges, Transportation from factory to place of export, Terminal Handling Charges etc., are eligible for refund under Notification No. 41/2007-ST dated 06.10.2007. In view of the settled proposition of law in the case of the appellant itself and the other case laws, the appeal filed by the appellant is allowed with consequential relief.

(Order dictated and pronounced in the Court)

(H.K. Thakur) Member (Technical) .KL

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