2015 (3) TMI 962

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....Lal,JJ. For the Appellant : Shri Arvind Baheti, CA For the Respondent : Shri K Chowdhury, AR (Supdt.) ORDER Per: D M Misra: This Application is filed seeking waiver of predeposit of service tax of Rs. 10,70,46,523/- and equal amount of penalty imposed under Section 78 of the Finance Act, 1994; penalty of Rs. 10,000/- under Section 77 of the Finance Act, 1994. 2. At the outset, ld....

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....ervice provider. The Ld. C.A. submits that since the R& D Cess has been paid, its benefit cannot be denied and in support of his contention, he refers to the decision of this Tribunal in the case of Jindal Praxair Oxygen Co. Pvt. Ltd. vs. CCE & CE, Belgaum, 2009 (9)STR 135 (Tri.-Bang.). Regarding the balance amount, he submits that approximately an amount of Rs. 88,704/- and Rs. 2,06,221/- relates....

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....en confirmed on the ground that the R& D cess was paid subsequent to the payment made to the overseas service provider. Prima facie , we find the issue covered by the decision of this Tribunal in Jindal Praxair Oxygen Co. (supra) . In the said judgment it is observed as: "4. We heard both sides. The only ground for rejecting the refund claim is the fact that the appellant paid the R & D Cess on....

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....he view that the delay in payment of R&D Cess by the appellant cannot be a ground for denying them the exemption under Notification 18/2002 ST. The appellant is rightly entitled for the benefit of the said exemption. Therefore they are entitled for the refund. Hence we allow the appeal with consequential relief." 6. Further , we find that the demand on other issues rests on appreciation of evid....