TMI Blog2017 (10) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ected - appeal allowed - decided in favor of appellant. - ST/86310/16 - A/89645/17/SMB - Dated:- 21-9-2017 - Mr. Ramesh Nair, Member(Judicial) Ms. Mansi Patil, Advocate for the Appellants Shri. S.R. Nair, Examiner(A.R.) for the Respondent ORDER The fact of the case is that appellant is Charitable Education Trust. One M/s. Man Infra Construction Limited provided construction service to the appellant and on the value of the service they paid Service Tax. The appellant on the belief that the said service is not liable for service tax filed refund claim on 16-11-2010 in the capacity of recipient of the service. The refund was sanctioned by the adjudicating authority vide Order-in-Original No.ST/DIV-V/R-57/AAA/10-11 dated 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provider. On the part of the appellant, they have received service and reimbursed entire service tax charged by the service provider, therefore entire amount is refundable. She further submits that there is no express provision for denial of refund duty/tax paid on input or input service in case of non-compliance of Cenvat provision or default in duty or tax payment of service tax or claiming Cenvat. She referred to the Board Circular No.766/82/2003-CX dated 15-12-2003 which clarifies that Cenvat credit should not be denied to the user-manufacturer as long as bonafide nature of the consignee s transaction is not doubted. Further, if the manufacturer -supplier has received payment from the buyer in respect of goods supplied including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 6 by the service provider, the action needs to be initiated against the service provider and refund of the appellant should not jeopardized, as they are not responsible for non compliance of provisions by the service provider. I am also of the view that even if it is not the case of refund but if the service is provided and service provider does not comply with the Rule 6, recovery cannot be made from the service recipient. In such case action for recovery of any dues, action under statute to be taken against service provider. Taking into account all these facts, refund of service tax which was born by the appellant cannot be affected. The board Circular relied upon by the Ld. Counsel supports the case of the appellant. I am therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
