2020 (7) TMI 116

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 period the appellant had applied for refun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 suppression of fact on the part of the appellant and the demand is hit by limitation. He....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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-112/Refund/15-16. Dated 19.06.2015. * ORDER-IN-ORIGINAL No R-346/Refund/15-16. Dated 04.12.2015. * ORDER-IN-ORIGINAL No R-47/Refund/15-16. * OR....