2016 (11) TMI 523

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....6-737, 843, 859-860, 867-869, 900-901, 904-908, 931-932, 950, 993, 1006/2009, ST/1, 60, 79, 87-96, 110-111, 132, 147-149, 202-205, 215, 222, 242-243, 247, 249-250, 255-256, 258-259, 272-273, 333, 351-356, 383, 387, 426, 569, 581, 601-605, 619, 679, 700, 713-714, 735, 839, 896-897, 931-932, 1031 & 1288/2010 Appearance Mr. Q.P. Agarwal, Consultant Mr. S.C. Kamray Advocate, Mr. G. K. Mahajan, Advo....

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....ct matter of the dispute in the present appeals is the condition 1(e) of first proviso to the Notification. In terms of the said condition, no refund of service tax would be admissible if the goods have been exported by availing drawback of service tax paid on these specified services. 3 The said disputed issue was the subject matter of various earlier decisions of the Tribunal. For the sake of e....

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....In fact, another decision passed in the case of Bhadresh Trading Corporation Ltd. vs. CST [2016 (41) STR 85 (Tri.Mumbai)], which is also being relied upon today by the Id Advocates were also considered and the ratio of the said decisions was held inapplicable to the facts of the present exporters in as much as the same was passed in different facts and circumstances. Alf Id. Advocates though agree....

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....Single Member Bench decision As such, we find that the Tribunal decision passed in the case of Art & Craft Inc. & Others Vs. CCE, Jaipur-II (supra), being the latest Division Bench decision after considering all the issues raised by the Id. Advocates, following another Division Bench decision of the Tribunal in the case of Rajasthan Textile Mills Vs. CCE, Jaipur (supra) is required to be followed.....