2017 (3) TMI 1359

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.... -Indirect Taxes. For Respondent: Shri Alok Srivastava, A.R., Shri N. Satwani, A.R. Per: Dr. D.M. Misra Heard both sides. 2. These appeals are filed against OIA No.PJ-192-193-VDR-II-2013-14, dt.25.05.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara. 3. The appellant has also filed miscellaneous application seeking condonation of delay in filing the technical Appeal No....

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....legal consultancy service charges in the said list which was supplied to them on 02.01.2012. The Appellant filed refund claim on 27.03.2012 of the Service Tax paid on the inputs used in the manufacture of finished goods which were exported in accordance with the procedure laid down under Notification No.17/2011, dt.01.03.2011. A Show Cause Notice was issued to them for rejection of the refund clai....

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....ich were ultimately exported. The legal consultancy service charges was included in the list by UAC only on 02.01.2012 before filing of the refund claim under Notification No.17/2011. Therefore, the refund cannot be denied to them in view of the judgment of the Tribunal in the case of Makers Mart Vs CCE Jaipur-II - 2016 (43) STR 309 (Tri-Del). 6. The learned Authorized Representative for the Re....