HC allows Refund of Service Tax paid on Clearing & Forwarding Services for the period 16.10.1998 to 01.09.1999

1. This is an appeal under Section 35G of the Central Excise Act, 1944 (‘CE Act’) read with Section 83 of the Finance Act, 1994 (‘FA’) against the final order dated 20th September, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, Delhi (‘CESTAT’) dismissing appeal No. ST/A/53726/2016-CU(DB). 2. The facts in brief are that the Appellant/Assessee is inter alia engaged in the manufacture of clinker and cement falling under Chapter heading 25 of the CE Tariff Act, 1985. Between 16th July, 1997 and 30th September, 1999, the Appellant receive...