TaxTMI 
TaxTMI 
2017 (1) TMI 1447
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....endment to Notification No.41/2007 vide Notification No.33/2008-ST dated 07/12/2008, when in the Schedule to the earlier notification Item No.19 was inserted for services received by an exporter that were provided by a 'clearing and forwarding agent' in relation to export or goods exported by the exporter. 2. The brief facts are not disputed that the appellant received clearing and forwarding services with relation to export of their goods during the period July to September, 2008. The appellant filed refund claim on such services amounting to Rs. 23,033/- on 29/12/2008. Whereas in the other Appeal No.1458/2010 vide the impugned order the refund claim was rejected and it was in respect of port charges for the period October to Dece....
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....10) S.T.R. 273 (Tri. - Mumbai) wherein the facts were that the appellant was engaged in providing Business Auxiliary Service and the export of the said services and was availing Cenvat credit under Cenvat Credit Rules, 2004, in respect of the input services used by them in export of auxiliary services. Since the appellant-assessee was unable to utilize the Cenvat credit in respect of the inputs services availed by them they filed refund claim in respect of un-utilized credit for the period April, 2005 to June, 2005, July, 2005 to September, 2005 & October, 2005 to December, 2005 as per provisions of Notification No.4/2006 dated 14/03/2006, under Rule 5 of the Cenvat Credit Rules. Since the Rule 5 prior to substitution by Notification No.4/2....
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.... was also placed by this Tribunal on the ruling of the Apex Court in the case of Boucher Pierre Andre Versus Central Jail, Tihar, New Delhi, AIR 1975 SC 164 wherein the Apex Court held that benefit to set off pre-conviction detention period against the term of imprisonment conferred by section 428 of the Cr.P.C.,1974 where accused person has on conviction been sentenced to imprisonment for a term is also available where the sentence was imposed before the commencement of the Code to reduce the unserved portion of the sentence and that in so construing the section it was not given any retrospective effect for it did not affect the sentence already undergone but affected only that part of the sentence which remained to be served in future. Ag....
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.... the facts being similar, the issue is squarely covered and decided the appeal will be allowed with consequential benefits. 6. The Id. A. R. for Revenue who relied on the impugned order. 7. Having considered the rival contentions, I find that Notification No.41/2007 states that the Central Government, on being satisfied that it is necessary to public interest do, hereby exempts the taxable services specified in column 3 of the Schedule to the notification, received by an exporter and used for export of goods, from the whole of the Service tax leviable thereon under Section 66 & 66A of the Finance Act subject to the conditions specified in the corresponding entry in column 4 of the Schedule. Thus, it is evident that the entries in the Sche....