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Shri Abraham Pothen Versus Commissioner of Central Excise And Service Tax, Cochin

2015 (12) TMI 878 - CESTAT BANGALORE

Denial of refund claim - Unjust enrichment - Held that:- Evidence produced by the appellant for payment of service tax and a copy of the General Ledger is sufficient to show that the amount has been paid by the appellant. Since service tax was not co .....

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n the service provider and not rejection of refund claim to the client. Moreover, the appellant has claimed that invoice was issued by the service provider only when the construction was over and he produced a copy of the invoice now. Hence this defi .....

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R Per: B S V Murthy: Shri Abraham Pothen is a builder and filed refund claim for the service tax said to have been paid by him to M/s Saaj Group for construction of independent house in his land. The period involved is 01.1.2008 to 30.9.2008. The con .....

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iability of service tax has already been passed on to their customers and therefore they are not eligible for refund vide Order-in-Original No. 01/2009-S.T. (Refund) dated 09.3.2009. M/s. Saaj Group did not file any appeal against this order but advi .....

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ercise of his powers under Section 84 of the Finance Act, 1994, proposed revision of the impugned order and after issue of show-cause notice and further proceedings, the impugned order has been passed whereby the refund already sanctioned has been he .....

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the appellant and necessary document to substantiate the same has not been produced. Further it has also been observed by the Commissioner that the service provider should have observed the procedure prescribed under Rule 4A of the Finance Act, 1994 .....

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of service tax to Saaj Group. Further he also produced an invoice issued on 30.9.2010. The invoice was issued only after the completion of construction and therefore, earlier no invoice was available for production. It is also the appellant's cl .....

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