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Service Tax Appeal No.130 of 2011-SM, Arising out of the Order-in-Appeal No.430/2010 (STC)/MM/Commr(A)/Ahd dated 18.11.2010 passed by the Commissioner (Appeals IV), Central Excise , Ahmedabad.. Case: Zydus Hospira Oncology Pvt. Ltd Vs C.S.T., Ahmedabad. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

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Case NumberService Tax Appeal No.130 of 2011-SM, Arising out of the Order-in-Appeal No.430/2010 (STC)/MM/Commr(A)/Ahd dated 18.11.2010 passed by the Commissioner (Appeals IV), Central Excise , Ahmedabad.
CounselFor Appellant: Shri Dhaval K. Shah, Advocate and For Respondents: Shri A, Mishra, A.R.
JudgesDr. D.M. Misra, Member (Judicial)
IssueCentral Excise Act
Judgement DateJune 05, 2017
CourtCEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Order:

Dr. D.M. Misra, J.

  1. Heard both sides. This appeal is filed against the Order-in-appeal No. 430/2010 (STC)/MM/Commr(A)/Ahd dated 18.11.2010 passed by the Commissioner (Appeals IV), Central Excise, Ahmedabad..

  2. Briefly stated the facts of the case are that the appellant is a 100% Export Oriented Unit and filed refund claim of service tax paid in relation to various services used in the manufacture of goods for export. The unit is situated in Special Economic Zone, therefore, the Department proposed to deny CENVAT credit amounting to Rs.31,898/- to the appellant. On adjudication and appeal the demand was confirmed by both the authorities below.

  3. Ld. Advocate for the appellant submits that the issue is squarely covered by the decision of this Tribunal in the case of Intas Pharma Ltd. vs. C.S.T., Ahmedabad -2013 (32) STR 543 (Tri.-Ahd.) followed later by the...

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