Custom, Excise & Service Tax Tribunal
C.C.E., Indore vs M/S. Pure Pharma Ltd on 20 May, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066. Date of Hearing/Order : 20.05.2016 For Approval &Signature : Honble Mr. S.K. Mohanty, Member (Judicial) Honble Mr. R.K. Singh, Member (Technical) 1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3. Whether Lordships wish to see the fair copy of the order? Seen 4. Whether order is to be circulated to the Department Authorities? Appeal No.ST/142/2010-CU[DB] [Arising out of Order-in-Appeal No.IND-I/276/2009, dated 27.11.2009 passed by C.C.E.(Appeals), Indore-I] C.C.E., Indore Appellant Vs. M/s. Pure Pharma Ltd. Respondent
Appearance Mr. Vaibhav Bhatnagar, DR - For Appellant None - For Respondent CORAM: Honble Mr. S.K. Mohanty, Member (Judicial) Honble Mr. R.K. Singh, Member (Technical) Final Order No.52689/2016, dated 20.05.2016 Per Mr. S.K. Mohanty :
Revenue is in appeal against Order-in-appeal dated 27.11.2009, which upheld the Order-in-Original dated 05.05.2009 in terms of which service tax refund of Rs.11,289/- of the respondent pertaining to period 01.10.2008 to 31.12.2008 under Notification No. 41/2007-ST was allowed, holding that refund claim on THC charges was covered under Port Services. With regard to entitlement for refund of service tax on the disputed service, the issue is no more res integra having been settled in favour of the assessee, by CESTAT in the following cases:-
(i) Shivam Exports & Ors. Final Order No. ST/A/53916-53918/16-CU dated 26.11.2015,
(ii) SRF Ltd. vs CCE, Jaipur 2015-TIOL-2241-DEL (CESTAT) Accordingly, we do not find any merit in the Revenues appeal and the same is dismissed.
(S.K. Mohanty) Member (Judicial) (R.K. Singh) Member (Technical) SSK -2-