2018 (3) TMI 1729

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6 is filed by M/s. Delta Grower & Viniyog Pvt. Ltd., 12 Government Place (East), Kolkata 700069 (hereinafter referred to as the applicant) against the Order-in-Appeal No. 71-72/ S.T.-1/KOL/2016, dated 18-5-2016, passed by the Commissioner of Central Excise (Appeals-I), Kolkata, who has rejected the appeal of the applicant filed before him. 2. The brief facts leading to the present proceedi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax. Accordingly, the appeals were filed by the Department and accepting the above grounds the appeals were allowed by the Commissioner (Appeals-I), Kolkata, vide above referred OIA. Being aggrieved, the applicant has filed the revision application before the Government mainly on the grounds that Notification No. 41/2012-S.T. is a complete code; that there is no condition under this Notification th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... two grounds that M/s. Paradeep Phosphate, who had paid service tax on rail freight, has not issued NOC to the applicant for claiming rebate of service tax and the applicant has recovered the service tax amount from the foreign customers. As regards the first reason given by the Commissioner (Appeals) in his order, the applicant has produced a letter dated 21-9-2015 from M/s. Paradeep Phosphate Lt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rtue of Section 83 of the Finance Act, 1994. Therefore, while the Government does not agree with the applicant's claim that Notification No. 41/2012-S.T. is a complete code and Section 11B of the Central Excise Act is not applicable to rebate of service tax, it fully agrees with the applicant's contention that the rebate of service tax in respect of exported goods cannot be refused for the reason ....