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M/s Win Medicare Pvt Ltd Versus Commissioner of Service Tax, Delhi

2016 (2) TMI 869 - CESTAT NEW DELHI

Claim of refund of service tax paid under reverse charge mechanism - export of services - non submission of BRC - whether service tax paid inadvertently, can be retained by the Govt. Exchequer on the ground of non-submission of BRC, especially in the contest of specific observations made by lower authorities that the appellant was not liable to pay service tax under Reverse Charge Mechanism. - Held that:- since the authorities below have specifically recorded the findings that the refund claim o .....

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ember (J) For the Appellant : Ms Leeza, Adv For the Respondent : Mr G R Singh, DR ORDER Per S K Mohanty The present appeal is directed against the impugned order dated 23.03.2015 passed by the Commissioner (Appeals), upholding rejection of refund claim of ₹ 6,36,450/-in the adjudication order dated 23.01.2014. 2. The brief facts of the case are that the appellant is registered with Service Tax Department for providing taxable service namely, "Business Auxiliary Service". The appe .....

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5 to 17.04.2006. Subsequently, in terms of CBEC Instruction No. 276/8/2009-CX-8A dated 26.09.2011, the appellant had filed the application before the jurisdictional Service Tax authorities on 18.11.2011, claiming refund of service tax amount erroneously paid by it. The refund application was adjudicated vide order dated 23.01.2004, wherein refund of ₹ 7,76,818/- was allowed and the balance claimed amount of ₹ 6,34,450/- was rejected on the ground of non-submission of documentary evid .....

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contest of specific observations made by lower authorities that the appellant was not liable to pay service tax under Reverse Charge Mechanism. 5. For rejection of the refund application of the appellant, the Assistant Commissioner of Service Tax, New Delhi vide paragraph 3 in the adjudication order dated 23.01.2014, has recorded the following findings:- "... In view of the above, I find that the services of 'all the export orders procured, accepted, executed and payments realized' .....

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y the party under Section 66A vide Challan No. 00037 dated 28.06.2011 against the services received by them during 01.01.2005 to 17.04.2006 from overseas agent, is legally tenable. But in absence of documentary evidences such as BRC's in respect of the 75 entries of the statement as discussed in para-(d) above, an amount of refund claim of ₹ 6,36,450/- in respect of the said 75 entries are not admissible and liable to be deducted from the claim amount. Accordingly, admissible claim amo .....

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