Raymond Woolen Outerwear Ltd vs Commissioner Of Central Excise, Nashik

[Arising out of Order-in- Appeal No. AKP/30/NSK/2010 dtd. 28/1/2010 passed by the Commissioner(Appeals) of Central Excise & Customs, Nashik]

For approval and signature:

Honble Mr. P.S. Pruthi, Member(Technical) Honble Mr Ramesh Nair, Member(Judicial)

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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :

CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy : seen of the Order?

4. Whether Order is to be circulated to the Departmental: Yes authorities?

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Raymond Woolen Outerwear Ltd. :

Appellants

VS

Commissioner of Central Excise, Nashik :

Respondent

Appearance

Ms. Rinkey Jassuja, C.A. for the Appellants Shri. A.B. Kulgod, Asstt. Commissioner(A.R.) for the Respondent

CORAM:

Honble Mr. P.S. Pruthi, Member (Technical) Honble Mr. Ramesh Nair, Member (Judicial)

Date of hearing: 19/5/2015 Date of decision: 19/5/2015

ORDER NO.

Per : P.S. Pruthi

The appellants are in appeal against the order-in-appeal dated 28/1/2010 wherein claim for rebate of service tax paid on input services used in the export of free samples paid by them was rejected.

2. The issue stand decided in appellants own case vide this Tribunal Order No. A/931/13/SMB/C-IV dated 6/12/2013 and Order No. A/114/14/SMB/C-IV dated 10/1/2014 for the reason that as appellant has not received any sale proceeds of the free samples sent through courier. Therefore they are not entitled to refund for not fulfilling the condition of realizing sale proceeds under Notification 41/2007-ST dated 6/10/2007.

3. Appeal rejected.

(Dictated in court)

Ramesh Nair Member (Judicial) P.S. Pruthi Member (Technical)

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