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2014 (1) TMI 824 - AT - Service TaxDenial of Refund claim - Notification No.15/2009 - Held that:- refund can be allowed if exemption has not been claimed - appellant has produced the certificate/declaration of the services having been received by the SEZ unit just because the address of the receiver has been mentioned wrongly, in my opinion, credit could not have been denied and benefit of provision of Rule 9(2) of CENVAT Credit Rules, should have been allowed - The appellants are advised to produce necessary evidence to show that service tax has been paid under the categories by the service providers and these services are listed in the list of authorized services. If this is done, in my opinion even though invoice mentions the services as ‘garden maintenance’ and ‘waste disposal’, if service tax has been paid under the category of services listed in the services of the SEZ, benefit should be allowed. Claimant of the refund is required to show that he has paid the service tax to the service provider/to the Government as the case may be. The appellant had not provided any evidence. Learned Chartered Accountant submits that initially they did not produce the evidence since bank statements were running into hundreds of pages and they felt it was very voluminous and not required. However, before Commissioner (A) it was produced. However, the Commissioner (A) has not examined the same, since he felt that the appellant was not eligible for refund otherwise. Since, I propose to remand the matter to the original adjudicating authority to examine the refund claim afresh in the light of observations made by me in this order, the bank statements also can be produced before the original adjudicating authority who shall consider the same and satisfy himself that service tax has been paid by the appellant and proceed to consider the refund claim - Decided in favour of assessee.
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