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TMI Blog2014 (11) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... "5. As regards the stay petitions filed by the Revenue, we do not find any merit in the petitions for the reason that we have already decided the issue against the Revenue and the lower appellate authority has merely followed our order. In these circumstances, grant of stay would amount to staying our own order passed earlier which would be a review of our own order which is not permissible in law. Therefore, we dismiss the stay petition filed by the Revenue as not maintainable." 2. Heard both sides. 3. Brief facts of the case are that the stay application filed by the Revenue has been dismissed by this Tribunal. Therefore, the applicant prays that rebate/refund be sanctioned to them and filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals), Pune, and the refund claim was sanctioned but the learned Commissioner of Service Tax-I Mumbai of the view that it is not compulsory to follow the view taken by other Commissionerate and he was of the view that the department's case is having merit and he pleaded for granting stay. In the circumstances, the learned A.R. sought time and prayed that the Tribunal to pass a necessary order in this regard. The matter was again adjourned to 28.10.2014 to find out what steps the department has taken in this matter. On 28.10.2014 when the matter was called the learned A.R. submitted a letter dated 28.10.2014 wherein ShriS.K.Singh, OSD, of CBEC (Judicial Cell) stated that the Board is considering filing a Civil Appeal again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed on to any other person alone cannot be considered as sufficient evidence in view of the decision in the case of CCE, Chennai II vs. Caterpillar India Pvt. Ltd. - 2009 (246) ELT 725 (Tri-Chennai) wherein it has been ruled that 'Chartered Accountant's Certificate stating that incidence of duty was not passed on to the buyers is not sufficient'. The Revenue has also claimed that there should be recorded/documentary evidence (like billing practice) to support such assertion. It may be noted that the Adjudicating Authority has recorded a finding that the burden of service tax on inbound roaming has not been passed on to the International service providers or any other person in the respective bills submitted by the Respondent n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the month of May 09 to Sept. 10. - Copies of relevant FIRCs and settlement sheet/statement to substantiate receipt of consideration in convertible foreign exchange." Thereafter in para 23 he has considered the amount received from FIRCs which is reproduced herein-as under:- "The claimant has also submitted the copies of invoices along with the Foreign Inward Remittance Certificate. On perusal of FIRC it is seen that details such as the export invoices containing name of the service recipient, amount in convertible foreign exchange etc. the same claimant also submitted the bank statement. As such it appears that the services have been exported out of India, since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to exchequer which may be in several lakhs. In these circumstances, the learned Counsel prays that disciplinary action against the erring officials be initiated. 4. After considering the report filed by the learned Commissioner and the recordings made by the lower authorities in the proceedings in this matter we find that the sanctioning authority is only gaining time to sanction the refund claim. We have also observed that the learned Commissioner of the Service Tax, Pune in other proceedings against the applicant on the same issue has already sanctioned the refund claim to the applicants as per the decision of this Tribunal vide order dated 12.03.2013 and the Commissioner of the Service Tax, Mumbai is not following the same procedure in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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