2017 (12) TMI 493

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....R. For Appellant: Sh. Hardik Modh (Advocate) ORDER Per: Dr. D.M. Misra  Revenue has filed these appeals against the respective orders-in-appeals, since involve a common issue, are taken up together for disposal. 2. The central point of dispute raised in these present appeals for determination is: whether the assessee is entitled to refund of service tax paid on repo charges, haulage char....

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....nd covered by the judgment of Hon'ble Gujarat High Court in their own case reported as CCE Vs Aia Engineering (P) Ltd. 2014 (36) STR 1236 (Guj.). 4. Ld. AR for the Revenue, on the other hand, submits that the service providers had paid the service tax under the category of 'Business Auxiliary Service'(BAS), therefore, the classification of the said service cannot be altered in the hands of the re....

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....under the said Notification was considered and allowed by the Tribunal, which on appeal by the Revenue, has been confirmed by the Hon'ble Gujrat High Court rejecting the Revenue's Appeal in the aforesaid case. 6. Heard both the sides and perused the records. 7. I find that the Hon'ble Gujrat High Court in the Respondents' own case, for earlier period, considered the eligibility of benefit of Not....