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2018 (6) TMI 1146
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.... For the Respondent Per: S.S GARG The present appeal is filed against the impugned order dated 28.08.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the refund of service tax paid on Clearing and Forwarding Agent Services and service charges in industrial set up of effluent treatment plant. Briefly the facts of the present case are that the appellant....
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....rs of input service Amount of Service Tax rejected (Rs.) 16 Clearing and Forwarding Agents Services (Exports) 1,24,719 18 Service Charges in initial set-up of effluent treatment plants 4,52,873 Total 5,77,592 Hence the present appeal. 2. Heard both sides and perused the records. 3. Learned consultant for the appellant submitted that the impugned order ....
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....lant fall in the definition of 'input service', He further submitted that the refund of service tax was rejected on the ground that the payment was towards construction. He further submitted that the main purpose of the effluent Plant is to purify the waste water generated from the manufacture/processing of gherkins and also process the unusable gherkins which is subsequently converted to ....
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.... exported and not the ICD, Bangalore. As far as refund of service charges for setting up of effluent plant is concerned, the learned consultant submitted that the service tax was not paid for construction but was paid for setting up of modernization and renovation or repair of factory. He has also produced various invoices showing that it is not only the civil construction which is involved under ....