2014 (8) TMI 232

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....e Respondent : Shri Amresh Jain, DR PER : Rakesh Kumar 1. Since the appeals Nos.ST/194, 195 & 196 of 2012 are linked with the Appeals Nos.764, 765 and 766 of 2010, these six appeals were heard together and are being disposed of by a common order. 2. The facts leading to filing of these appeals are, in brief, as under:- 2.1 The appellants are manufacturers of Automative Steel Wheels and....

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....e recoverable from the appellant. Against the above order of the Commissioner , the Appeals Nos.ST/764, 765 and 766 of 2010 have been filed by the appellant. 2.2 While the appeals against the Commissioner's review order were pending, the Department directed the appellant to pay back the above mentioned amounts, which had been held by the Commissioner as erroneously sanctioned and since the ....

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....the export consignments at ICD & at the gateway Port, transportation of goods in containers by rail from ICD to the gateway Port, handling of the goods at gateway Port etc., that on the services provided by M/s. KANPIL , service tax has been paid by them, that the services of transportation of the goods in containers by rail from inland container depot to the gateway port and the services provided....

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....ing the findings of the Commissioner/Commissioner (Appeals) and Commissioner. 6. We have considered the submissions from both the sides and perused the records. 7. In this case, the Jurisdictional Asstt.Commissioner had initially sanctioned the refund claims of Rs. 1,49,708/-, Rs. 1,12,449/- , Rs. 13,027/- but subsequently, the Commissioner exercising his powers under Section 84 of Finance A....