Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 619 - CESTAT MUMBAIDenial of refund claim - Business Auxiliary Services - assessee has failed to produce original GAR and other documents, evidences payments before the adjudicating authority - Held that:- Assessee respondent having contested of none applicability of tax under Business Auxiliary Services, before the tribunal nothing is brought on records that the said order is contested by revenue. - Tribunal categorically held in the favor of the assessee respondent by an order dated 2.4.2010 and if it is so, tax liability discharged by appellant assessee respondent is not in doubt. Consequent to the said order in his favor, assssee respondent filed the refund claim before the adjudicating authority. I find that the arguments put forth by the learned departmental representative will not carry the case for the Revenue any further, for a simple reason that discharge of tax liability has never been contested, in as much it is on record that, amounts paid by the appellants were appropriated by the lower authorities in the first round of litigation. As regards other points raised by the learned departmental representative that there is a mismatch of chalans produced and PLA. I find that there is no dispute that the entire amount as tax liability has been paid by respondent and having been appropriated by the lower authorities in order in original now department cannot turn around and say, There is no payment of amount in the absence of documents. On such a background, I find that the findings recorded by the first appellate authority in the impugned order are correct. - Decided against Revenue.
|