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2015 (9) TMI 1277 - CESTAT NEW DELHI

2015 (9) TMI 1277 - CESTAT NEW DELHI - 2016 (42) S.T.R. 694 (Tri. - Del.) - Claim of refund claim by the recipient of services - service provider had paid the service tax wrongly - assessee who filed a refund claim was driven from one Officer to another for granting refund of service tax remitted by it to the service provider, for no ostensible reason - Held that:- recipient of the service is also entitled to file a claim for refund is no longer res-integra. The issue stand concluded by the Cons .....

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t pursues its taxable activities, business or is a registrant; or before the Commissionerate having authority over the provider of the service. That would be a matter of a legitimate choice for a claimant of refund. - In this case, the appellant had initially filed a claim before the Delhi Commissionerate which rejected the same on the ground that it had no jurisdiction since the appellant was pursuing business outside its jurisdiction. The Bilaspur Commissionerate also rejected the refund .....

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llustrates the negative approach of Revenue in dealing with claims for refund. The appellant / assessee who filed a refund claim was driven from one Officer to another for granting refund of service tax remitted by it to the service provider, for no ostensible reason. 3. The appellant is an integrated steel plant operating within the jurisdiction of the Commissioner, Central Excise, Raipur and had engaged M/s Gannon Dunkerly and Co. Limited to execute works relating to construction of a bridge o .....

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im on 21.03.2012 before the Deputy Commissioner, Service Tax Division-II, Delhi claiming a refund of ₹ 4,26,305/-, constituting the service tax remitted by the appellant towards the non-taxable service of construction of a bridge, provided by M/s Gannon Dunkerly & Co. Limited. On 20.04.2012, the Deputy Commissioner, Delhi returned the refund claim on the ground that the appellant was not within his jurisdiction and therefore he had no power to grant refund. The assessee/appellant again .....

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) since services were provided by Gannon Dunkerley & Co. Limited which was within the jurisdiction of the Delhi Commissionerate, the Bilaspur Commissionerate had no jurisdiction. Eventually, the Assistant Commissioner, Bilaspur passed an order dated 12.12.2012 rejecting the claim for refund both the grounds as proposed in the show cause notice. 5. Aggrieved, the appellant preferred an appeal which was also rejected by the ld. Commissioner (Appeals), Central Excise, Raipur by the impugned ord .....

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claim should be entertained by the Delhi Commissionerate and not the Bilaspur Commissionerate. 6. The fact that the recipient of the service is also entitled to file a claim for refund is no longer res-integra. The issue stand concluded by the Constitution Bench decision in Mafatlal Industries Limited vs. Union of India - 1997 (89) ELT 247 (SC). This decision was followed in Indian Farmer Fertilizer Co-op. Ltd., vs. CCE, Meerut-II - 2014 (35) STR 422 (Tri. Del.). If the appellant which is a reci .....

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