Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 845 - AT - Service TaxRejection of refund claim - excess service tax paid on the transmission charges - Jurisdictional Service Tax authority competent to decide the refund application - Held that:- since the appellant in the capacity of recipient of service has filed the refund application before the Central Excise Authorities at Kota, the same is proper and maintainable under Section 11B of the Central Excise Act, 1944. Also, since the incidence of service tax has been borne by the appellant itself, the refund claim can very well be lodged by him claiming refund of excess service tax paid to the supplier of goods which was ultimately deposited into the Government Exchequer. Therefore, as the issue is squarely covered by the decision of this Tribunal in the case of Jindal Steel & Power Ltd. vs Commr. of Customs and Central Excise [2015 (9) TMI 1277 - CESTAT NEW DELHI], and by the decision of Hon'ble Allahabad High Court in the case of Commissioner of Customs, Central Excise and Service Tax vs. Indian Farmer Fertilizers Coop. Ltd. [2014 (7) TMI 891 - ALLAHABAD HIGH COURT], by applying the same, recipient of the services can file the refund application claiming refund of excess service tax paid. - Decided in favour of appellant with consequential relief
|