2020 (7) TMI 116

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..... Jain Assistant Commissioner(AR) for the Respondent ORDER The issue involves is that whether the appellant is entitled for Cenvat Credit in respect of Service Tax for Outward Freight Charges i.e. Indian Customs Ports to foreign destination for transportation of export goods. 2. Shri Rahul Gajera, Learned Counsel appearing on behalf of the appellant at the outset submits that for the same....

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....LTD. vs CST-2015 (37) STR 639 • MORGAN STANLEY INVESTMENT MGMT. PVT. LTD. vs CCGST-2018 (365) ELT 1158 (Tri.Mumbai) 2.1 He also submits that the majority of demand being under extended period is time barred as there is no suppression of fact, the appellant were filing ER2 returns. There is no specific column in such return for disclosing the nature of service therefore, there is no....

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....t in respect of Input Services including Outward Freight Charges. • ORDER-IN-ORIGINAL No R-248/Refund/13-14. Dated 29.11.2013. • ORDER-IN-ORIGINAL No R-90/Refund/14-15. Dated 23.06.2014. • ORDER-IN-ORIGINAL No R-271/Refund/14-15. Dated 06.12.2014. • ORDER-IN-ORIGINAL No R-350/Refund/14-15. Dated 20.01.2015. • ORDER-IN-ORIGINAL No R-1....

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....e submission of the Learned counsel that revenue cannot take two yard sticks, one for allowing the refund and other for allowing the Cenvat Credit. 5. I further observed that the appellant have been filing the refund claim periodically from 2013 onwards in respect of the Input Service which is the subject matter in this case. Moreover appellant had been filing ER2 returns regularly. Therefore t....