https://www.taxtmi.com/caselaws?id=776307 The CESTAT Kolkata allowed the appeal, holding that the appellant was entitled to refund of service tax paid on transportation of de-oiled cakes. The rejection based on non-submission of consignment notes was a new ground not raised in the SCN, and the documents submitted (bill and road challans) were not properly considered. The tribunal found no distinction between "oiled cake" and "de-oiled cake" for the purpose of exemption under Notification 25/2012-S.T., Sl. No. 20(j). Since the appellant was eligible for the exemption, the refund claim was upheld and the appeal allowed. en-us Fri, 01 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 14:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776307 The CESTAT Kolkata allowed the appeal, holding that the appellant was entitled to refund of service tax paid on transportation of de-oiled cakes. The rejection based on non-submission of consignment notes was a new ground not raised in the SCN, and the documents submitted (bill and road challans) were not properly considered. The tribunal found no distinction between "oiled cake" and "de-oiled cake" for the purpose of exemption under Notification 25/2012-S.T., Sl. No. 20(j). Since the appellant was eligible for the exemption, the refund claim was upheld and the appeal allowed. Case-Laws Service Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776307