2016 (6) TMI 279

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..... Smt. Suchitra Sharma, Commr. DR and Shri Ranjan Khanna, DR for the respondent. ORDER Appeal is filed against order-in-appeal No.213(KKG)ST/JPR-II/2009 dated 15.10.2009 which upheld the order-in-original no. 363/2009-R(Export-ST) dated 15/04/2009 in terms of which the refund of Rs. 69,462/- for the quarter 01.04.2008 to 30.06.2008 under Notification No. 41/2007-ST dated 01.10.2007 was re....

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....is not mentioned in the invoices issued by CHA which also include other expenses. (6) The claim for the quarter 01/04/2008 to 30/06/2008 was filed on 01/09/2008 and therefore, was time barred. 2.  Ld. Consultant pleaded that (i) as regards point nos.  1 to 3, the issues stand settled in the appellants favour by CESTAT order in the case of Shivam Exports (Final Order No. ST/A....

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....as contended that vide Notification No. 32/2008-ST dated 18.11.2008, time to file refund claim was extended to 6 months from 2 months and the refund claim was filed within the extended period of 6 months . 3.  Ld. DR on the other hand supported the impugned order. 4.  We have considered the contentions of both sides and perused the records and the judgments cited by Ld. Consultant.....

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....he said notification, refund claim for quarter ending 30.06.2008 could be filed up to the end of December, 2008 7.  However, we find that the cleaning activity even if considered to be covered under Notification No. 41/07-ST as part of 65 (105) (zzzd) is eligible for exemption only if the agency which provided the cleaning services is duly accredited by a competent statutory authorities an....