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2015 (5) TMI 297 - AT - Service TaxDenial of refund claim - SEZ Unit - benefit of Notification NO. 4/2004-ST dated 31/03/2004 - held that:- Amount which have been paid by the appellant as service tax were not payable as service recipient was situated in SEZ unit and were eligible to avail benefit of Notification NO. 4/2004-ST dated 31/03/2004. - as the ledger account indicates that the service tax amount is payable by their client and subsequently on being informed by their clients, they reversed the entries indicating that the service tax paid by them is receivable from Govt. Department. We also find that the client namely M/s Essar Steel Ltd. (Hazira) has submitted an affidavit, wherein they have categorically stated that the appellant had not charged any service tax nor was paid by them. The C.A.'s certificate produced by the appellant indicates that the amount for which refund is sought is paid out of pocket of the appellant here-in. In our considered view, both the lower authorities have not appreciated these evidences in the correct perspective. In our view, since the appellant here-in shown the entire amount of service tax liability as receivable and in support of which journal entries were produced, we find that the appellant is eligible for the refund of the amount as claimed - Refund granted.
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