9911796707
TMI Blog2017 (3) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... UAC could be held to be eligible to for refund of service tax paid on such service being sufficient compliance of the condition laid down under N/N. 17/2011-ST - Held that: - the issue is no more res integra as settled by the judgment of this Tribunal in Makers Mart’s case [2016 (2) TMI 258 - CESTAT NEW DELHI], where it was held that Refund cannot be denied merely for procedural lapse - appeal all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No.11944/2016 is condoned and both the appeals are taken up for disposal. 4. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of excisable goods and claimed refund of Service Tax paid on various services, including legal consultancy services. As their unit is situated in SEZ, they were required to claim the refund of Service Tax paid on the input of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he list of UAC only on 02.01.2012, whereas the refund claims were for the period March 2011 to September 2011. Aggrieved by the said order, they filed appeals before the learned Commissioner (Appeals), who in turn, rejected their appeals. Hence, the present appeals. 5. The learned Authorized Representative (Section Head-Indirect Taxes) of the Appellant Company submitted that there is no dispute a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition laid down under Notification No.17/2011-ST. I find that the issue is no more res integra as settled by the judgment of this Tribunal in Makers Mart's case (supra). Following the said precedent, the impugned order is set aside and the appeals are allowed with consequential relief, if any, as per law.
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