2014 (10) TMI 159

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent (AR) ORDER Per P.K. Das; The applicant is engaged in the manufacture of electrical insulators classifiable under Chapter 85 of the CETA, 1985. They paid service tax on the input service which are used in the export of goods. They claimed refund on input service credit in terms of Notification No.41/2007-(ST) dated 6.10.2007 as amended from time to time for the quarter October 2008 to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal filed by the Revenue. 2. The learned counsel on behalf of the assessee submits that they have not filed any appeal against the Order-in-Appeal dated 30.8.2010. She further submits that by Order-in-Appeal dated 30.8.2010, the Commissioner (Appeals) upheld the adjudication order and therefore the subsequent Order-in-Appeal is liable to set aside on the ground that earlier Commissioner (Appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder, we find that the Commissioner (Appeals) already accepted that the eligibility of refund claim for export made from 1.10.2008 to 31.12.2008 only and not for the export made prior to 1.10.2008. Hence, we do not find any force in the submission of the learned AR that the refund claim was sanctioned beyond the period of limitation as provided under the notification. Prima facie, we find that the....