Case Law Details
eShakti.com Private Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)
Introduction: In a significant development, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai has directed the re-adjudication of a dispute involving eShakti.com Private Limited’s eligibility for refund/rebate under Notification No. 41/2012-S.T. The case revolves around the manufacture and export of ready-made garments by eShakti.com, which claimed a refund of Service Tax paid on input services under Rule 5 of the CENVAT Credit Rules, 2004.
Detailed Analysis:
1. Background: eShakti.com Private Limited, engaged in the manufacturing and export of ready-made garments, utilized various input services during its operations. Believing that they were eligible for a refund of the Service Tax paid on these input services under Rule 5 of the CENVAT Credit Rules, 2004, and under Notification No. 41/2012-S.T., eShakti.com filed multiple refund claims.
2. Initial Rejection: These refund claims were initially rejected through Orders-in-Original dated 28.05.2015, primarily on the grounds of non-jurisdiction and non-submission of required documents. eShakti.com appealed this decision, which led to a series of legal proceedings.
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