Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 869 - AT - Service TaxRefund/rebate of the Service Tax paid on input services - refund rejected on the ground of non-jurisdiction and non-submission of documents - HELD THAT:- This is a case where the original authority has decided the matter afresh based on the directions given by a co-ordinate Bench of the Tribunal in E-SHAKTI COM PVT. LTD. VERSUS CST [2016 (10) TMI 1384 - CESTAT CHENNAI] and M/S. ESHAKTI. COM PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI-II [2016 (11) TMI 1746 - CESTAT CHENNAI], directing him to examine such evidence and pleadings, if any, both on facts and law as well as apply proper law and pass a reasonable and speaking order. The Tribunal being the final fact-finding authority, the direction to apply proper law would entail the original authority examining the refund claim in the light of the proper Notification which is brought to his notice by the appellant during the remand proceedings. Prima facie, the Revenue is questioning the eligibility of the appellant-assessee for refund / rebate under Notification No. 41/2012 ibid. Further, as per the Revenue’s grounds of appeal, the assessee had in fact made a claim under Notification No. 41/2012 which was rejected in the said order, which later on came to be appealed against and set aside by this Bench vide above Orders. It is deemed appropriate to set aside the impugned order and remit the matters back to the file of the Commissioner (Appeals) and the Commissioner (Appeals) shall pass a fresh order on the eligibility of the appellant in terms of Notification No. 41/2012-S.T. dated 29.06.2012 alone and thereafter, pass a speaking order in accordance with law. Appeal allowed by way of remand.
|