2012 (1) TMI 68

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....have heard learned counsel appearing for the petitioner-company. Shri B.K.S. Raghuvanshi appears for the respondents.   The petitioner-company is aggrieved by an order dated 15.12.2011 passed by the Deputy Commissioner of Central Excise, Division II, Kanpur, in reply to the petitioner's letter dated 18.11.2011 claiming benefit of sanction of 80% of the rebate amount within 15 days as per B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....objection, which can never be regarded as a decision against the petitioner-company.   The show cause notice has been issued to the petitioner on 21.10.2011 for payment of the Service Tax on 'Intellectual Property Services' received from foreign companies defined under Section 65 (55b) of the Finance Act, 1994. The intellectual property services/consulting engineers services viz. technical....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rutinise the refund/rebate claim. After the preliminary scrutiny, 80% of the rebate claim is provided to be sanctioned within 15 days of filing of rebate claim, or the document evidencing payment of duty. The simplified procedure for such claim is applicable only to such manufacturers against whom no offence case has been booked by the department during the preceding three years or/and where no re....