TMI Blog2016 (2) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... same from the payments due to the appellant for providing security services - Held that:- . It is also not in dispute that by virtue of the above referred exemption order issued by the Ministry of Finance the respondent was not liable to pay the said amount service tax which was recovered by adjustment from the refunds of Bharat Heavy Electricals Ltd. which in turn recovered it from the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alvi, Advocate ORDER PER R.K. SINGH: Revenues is in appeal against order -in -appeal dated 5.7. 2012 in terms of which refund of ₹ 39,38,678/- was allowed on the ground that the said amount of service tax was recovered from Bharat heavy electricals Ltd in terms of the provisions of section 87 (d) of the Finance Act 1994 and that the appellant was not required to pay the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd in terms of the powers under section 87 (d) of Finance Act 1994 and BHEL recovered the said amount from the appellant by deducting the same from the payments due to the appellant for providing security services. There was no question of passing on the burden to BHEL as service tax had not been paid by the appellant and was recovered from the refunds of Bharat heavy electricals Ltd. The respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the service tax had not been paid by the respondent and therefore the same was recovered from the refunds of Bharat Heavy Electricals Ltd and therefore the question of the respondent having passed on the burden to Bharat Heavy Electricals Ltd. simply does not arise. It is also not in dispute that by virtue of the above referred exemption order issued by the Ministry of Finance the respondent w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qual amount of cash from Bharat Heavy Electricals Ltd. Further Bharat Heavy Electricals Ltd pays crores of rupees of duty in cash and therefore it really is of no consequence whether the amount of refund was to be given to it by credit to its Cenvat account in cash because this issue becomes important only in those cases where the assessee does not pay any duty in cash and is able to discharge all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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