GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (2) TMI 370 - CESTAT NEW DELHI

2016 (2) TMI 370 - CESTAT NEW DELHI - 2016 (43) S.T.R. 311 (Tri. - Del.) - Refund - unjust enrichment - the impugned amount was deducted by Revenue from the refunds of Bharat heavy electricals 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 - Held that:- . It is also not in dispute that by virtue of the above referred exemption ord .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 its liabilities out of CENVAT credit. - Refund allowed - Decided against the revenue. - Service Tax Appeal No.3056 of 2012 - Final Order No .53901/2015 - Dated:- 26-11-2015 - Mr. Justice G. Raghuram, President And Mr. R.K. Singh, Technical Member For the Petitioner : Shri K. Poddar, A.R. For the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Ministry of Finance exempting the appellant from payment of service tax for the period 16/10/1998 to 31/03/1999. 2. Revenue in its appeal has contended as under: (a) Bharat Heavy Electricals Ltd paid part of the impugned amount from Cenvat credit which cannot be refunded in cash. (b) The appellant was not eligible for refund as the service tax liability was not discharged by it. (c) The principles of unjust enrichment would disentitle the appellant for the impugned refund as the burden had b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appellant and was recovered from the refunds of Bharat heavy electricals Ltd. The respondent also stated that similar refund amounting to of ₹ 51,02,163/- has been paid in cash and that order has not been challenged by revenue 4. We have considered the contentions of both sides. It is a fact that the impugned amount of service tax was not paid by the appellant and therefore Revenue in exercise of its power under section 87 (d) recovered the same from the refunds of Bharat Heavy Electrical .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version