2018 (5) TMI 821

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....vocate) ORDER Per: Dr. D.M. Misra This is an appeal filed by the Revenue against Order-in-Appeal No. Commr.(A)-234-VDR-I/2009 passed by the Commissioner (Appeals) Central Excise and Customs Vadodara. 2. Briefly stated the facts of the case are that the respondent used certain services, namely, Courier Service, GTA Service as well as Commission paid to the overseas Agents, in relation to export....

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....td. vs CCE Indore 2016 (41) STR 678 (Tri. Del.) and the recent judgment of the Hon'ble Delhi High Court in the case of PR Commissioner of Service Tax Del-I vs TT Ltd. 2016-TIOL-2069-HC-DEL-ST. 4. Ld. Advocate, Sh. Saurabh Dixit, for the Respondent, on the other hand submits that there is no dispute of the fact that the input services, namely, courier service, GTA service as well as Overseas Commi....

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....dara-I 2013-TIOL-747-CESTAT-AHM and also M/s Sopariwala Exports Pvt. Ltd. vs CCE, Customs (Adjudication)- Vadodara-I vide Final Order No. A-11064/2016 dated 29.09.2016. It is his contention that this Tribunal in its order dated 29.09.2016 has held in favour of the Appellant in allowing the refund of Service Tax paid on the same services, in similar circumstances, hence, a different view cannot now....

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....r Notification No. 41/2007-ST. However, in the judgment of the Hon'ble Delhi High Court it has been observed otherwise as submitted by the Ld. AR for the Revenue. The Ld. Advocate for the appellant submits that the basis on which the judgment of Delhi High Court is based revolves around certain facts which was not considered before the authorities below while arguing their case, therefore, the mat....