2018 (3) TMI 1729

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....iyog 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 proceedings are that the applicant filed two re....

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.... 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 that amount of service tax paid by the cl....

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....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 Ltd. stating that they have been reimbursed r....

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..... 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 that they have recovered freight and servic....