TMI Blog2015 (11) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Greater Ferromet is their Division and has given legal proof for the same, the refund claim cannot be denied. Department has also not been able to dispute that M/s. Greater Ferromet is not a division of the Appellant. In such circumstances, rejection of the claim does not stand to reason. Refund has to be granted to the Appellant. - Decided in favour of assessee. - APPEAL NO. ST/189, 190, 191, 192, 193/12-MUM, ST/262, 263, 264, 265, 751/12-MUM - - - Dated:- 20-2-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri. B. Kumar Iyer, Superintendent (A.R.) For the Respondent : Shri. C.S. Biradar, Advocate ORDER Per : Ramesh Nair These ten appeals directed against Orders-in- Appeal No. GOA/CEX/GSK/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/263/12 583,189 325,454 - 234,516 23,219 8 ST/264/12 4,880,530 2,722,241 132,711 2,025,578 - 9 ST/265/12 1,700,188 1,198,381 21,255 427,826 52,726 10 ST/751/12 5,339,818 2,882,714 - 2,457,104 - In the above mentioned Orders-in-Appeals, the Ld. Commissioner(Appeals) partly allowed the appeals of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order and allow the appeal of the Revenue. 4. Shri. C.S. Biradar, Ld Counsel for the respondent submits that though the invoices of services were issued in the name of M/s. Greater Ferromet and the payment was also made by the said M/s. Greater Ferromet, M/s. Greater Ferromet not a separate entity, it is a division of the respondent M/s. Sociedade De Fomento Industries Pvt Ltd therefore even if invoices were issued in the name of said division and payments were made by division to the service provider all these transactions pertains to the respondent company M/s. Sociedade De Fomento Industries Pvt Ltd. He referred to various documents such as PAN Card, Service Tax Registration and Certificate of incorporation issued by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one PAN number AABCS8860QST001 by the Income Tax department. No separate PAN has been allotted to M/s. Greater Ferromet. The service tax registration issued to Appellant and to M/s. Greater Ferromet division carries the above referred PAN number. Appellant prepares only one balance sheet and filed one return for the entire group with the Income Tax Departement. It is well established principal of law that a Division has no separate legal entity of its own. It has been held in KCP Ltd. Vs. State of Andra Pradesh (1993(88) STC 374 (AP) wherein the High Court is claimed to have observed that The registration certificate obtained by each branch or unit may, at best show, that they are separate assessable entities. But it has no bearing on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed are not in the name of respondent company the refund in not admissible in terms of notification No. 17/2009-ST, I do not agree with this contention for the reason that since it is undisputed that M/s. Greater Ferromet is only a division of respondent company the refund in any case can not be given to the division, it has to be given to a legal entity i.e. M/s. Sociedade De Fomento Industries Pvt Ltd in the present case, hence in my view there is no contravention of the condition of Notification No. 17/2009-ST. In view of above discussion, I am of the view that Ld. Commissioner (Appeals) has correctly allowed the refund of the respondent in the impugned order and I do not find any infirmity in the said impugned order, therefore the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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