TaxTMI 
TaxTMI 
2015 (3) TMI 1059
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....or the Respondent. ORDER The appellant is engaged in the export of cashew kernels, gherkins, coffee beans, etc. On the services received from commission agents, they had discharged service tax as receiver of service and since they could not utilize the service tax, they filed refund claim on 28-9-2007. The refund claim was not registered but a letter was written to them on 4-10-2007 informin....
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....rned CA on behalf of the appellant submits that the original date of filing the refund claim should have been taken into consideration for the purpose of limitation and therefore the rejection of the part of the refund claim on the ground of limitation may be set aside. The learned CA placed reliance on the decision in the case of Commissioner of Service Tax, Mumbai v. Reliance Communication Ltd. ....
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....ariff which reads 'edible fruit and nuts'. It is her submission that since the heading covers fruit and nuts, cashew kernels also covered under this chapter, cashew kernels have to be treated as agricultural produce. 5. I have considered the submissions. The definition 'agricultural produce' in the explanation reads as under : (i) "agricultural produce" means any produce resu....
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....it is not covered by any of the processes listed in the notification. The definition even provides the processes which can be undertaken but still remain within the category of agricultural produce and the process of drying the cashew nuts removing/peeling the skin, taking out the oil and thereafter grading them is definitely not covered by the processes described in the definition and therefore c....