Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 549 - AT - Service TaxRefund claim - reduction in transportation charges - reverse charge mechanism - unjust enrichment - Time limitation - section 11 B of the Central Excise Act, 1944 - denial on the ground that the appellant, being the service recipient, has no locus standi to claim a refund as it has not paid service tax in the Government Account - Held that: - The applicability of Section 11B ibid for claiming refund of Central Excise duty/Service Tax is not restricted only to manufacturer/service provider. The said statutory provision mandate that any person can claim refund, subject to the conditions that the tax/duty was collected from or paid by him; and the incidence of such tax/duty had not been passed on by him to any other person. Jurisdiction to file claim - Held that: - There is no provision exist in Section 11B ibid, limiting the filing of refund claim either in Commissionerate having jurisdiction over service provider or that having jurisdiction over service recipient - the appellant in the capacity of recipient of service, can file refund application before the authorities having jurisdiction over the service recipient or before the jurisdictional authorities of the service provider under Section 11B ibid. The excess paid service tax has been borne by the appellant and its incidence has not been passed on to any other person. Therefore, the legal presumption contained in Section 11B ibid has been rebutted in this case and the appellants refund claim is not hit by the doctrine of unjust enrichment. Appeal allowed - decided in favor of assessee.
|