2017 (7) TMI 292

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....s services and has paid service tax on the same. They filed refund claim of Rs. 2,72,245/- under Notification No.17/2009 in respect of certain input services like Terminal Handling Charges', Customer House Agent Charges, Communication, Technical Testing and Goods Transport Agencies. ii. Department has rejected the above refund claim initially vide Order in Original No.387/2011 dated 31/10/11 and the assessee went in appeal before Commissioner (Appeals), who again sustained the rejection vide Order in Appeal 154/2013 dated 14/10/2013. iii. Therefore, appellant is in appeal before the Tribunal against the said Order in Appeal. 3. With background of above facts, both sides represented by Ld. Counsels, Ms. Sukrit Das for the appellant ....

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....not be deprived therefrom by taking recourse to the doctrine of narrow interpretation simplicitor, although the purpose and object thereof would be defeated thereby. In Kartar Rolling Mills v. Commissioner of Central Excise. New Delhi [2006 (197) E.L.T. 151 = (2006) 4 SCC 772], this Court held : "...It is trite to say that exemption notification has to be construed strictly. Since the notification came into effect from 11-4-1994, the benefit of the notification cannot be extended to the appellants retrospectively w.e.f. 1-3-1994." In Eagle Flask Industries Ltd. v. Commissioner of Central Excise, Pune [2004 (171) E.L.T. 296 = (2004) 7 SCC 377], this Court held : "6. We find that Notification No. 11/88 deals with exemption from op....

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....74, was not available to the appellants. On the facts found, the view is on terra firma..." In Tata Oil Mills Co. Ltd. v. Collector of Central Excise [(1989) 4 SCC 541], Ranganathan, J., despite accepting the proposition that the exemption notification should be construed strictly, opined : "These words may be construed literally but should be given their fullest amplitude and interpreted in the context of the process of soap manufacture. There are no words in the notification to restrict it only to cases where rice bran oil is directly used in the factory claiming exemption and to exclude cases where soap is made by using rice bran fatty acid derived from rice bran oil. The whole purpose and object of the notification is to encourage....