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2015 (9) TMI 1277 - AT - Service TaxClaim of refund claim by the recipient of services - service provider had paid the service tax wrongly - assessee who filed a refund claim was driven from one Officer to another for granting refund of service tax remitted by it to the service provider, for no ostensible reason - Held that:- recipient of the service is also entitled to file a claim for refund is no longer res-integra. The issue stand concluded by the Constitution Bench decision in Mafatlal Industries Limited vs. Union of India - [1996 (12) TMI 50 - SUPREME COURT OF INDIA]. This decision was followed in Indian Farmer Fertilizer Co-op. Ltd., vs. CCE, Meerut-II - [2013 (12) TMI 626 - CESTAT NEW DELHI]. If the appellant which is a recipient of a service which is admittedly not taxable files a claim for refund within the prescribed period of limitation, it is axiomatic that it is entitled to do so before the Commissionerate under whose jurisdiction it pursues its taxable activities, business or is a registrant; or before the Commissionerate having authority over the provider of the service. That would be a matter of a legitimate choice for a claimant of refund. In this case, the appellant had initially filed a claim before the Delhi Commissionerate which rejected the same on the ground that it had no jurisdiction since the appellant was pursuing business outside its jurisdiction. The Bilaspur Commissionerate also rejected the refund claim on the ground that the provider of the service is not within its jurisdiction. The rejection by both Commissionerates is in my view unsustainable. - Decided in favour of assessee.
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