Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Balaji Pressure Vessels Ltd. Versus Commissioner of Central Excise

2016 (5) TMI 132 - CESTAT HYDERABAD

Rejection of refund claim - Amount paid prior to show cause notice - Maintenance and Repair service and other service - Refund claim rejected on the ground that appellants have not proved that the burden of duty has not been passed on to other person and Commissioner (Appeals) ordered the amount to be credited to be Consumer Welfare fund - Held that:- because the appellants showed the amount of ₹ 89,1507- as expenditure in the books of account, they have passed on the burden to their custo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s were not taxable, the issue held in the appellant's favour. Merely because the amount was shown as expenditure it cannot be concluded that the burden of tax has been passed on to other indirectly. The burden rests upon the department to prove that this amount had been recovered by appellant from buyer as increased price.Therefore, by following the ratio of various judgments the claim of refund is not hit by the bar of unjust enrichment and the order directing to credit the sanctioned refund to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hment. 2. The appellants are registered with the service tax department under the category of "Maintenance and Repair service" and other services. A show cause notice was served alleging non-payment of service tax for the period 01-07-2003 to 31-03-2005 for an amount of ₹ 4,44,189/- The appellants paid an amount of ₹ 89,150/- prior to issuance of Show cause notice. After due process of law, the original authority passed order confirming the demand interest and penalty. 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

udication, the Original authority vide Order dated 30-12-2011 held that the refund claim is filed within the specified time limit of one year from the relevant date. However, the refund claim was rejected observing that appellants have not proved that the burden of duty has not been passed on to other person. The appellants carried the issue before the Commissioner (Appeals) who vide the Order impugned herein, sanctioned the refund, but ordered the amount to be credited to be Consumer Welfare fu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to pressure from the department, the appellant had deposited the said sum of ₹ 89,1507- during investigation and much prior to the show cause notice. It was not paid towards any quantified demand of service tax. The appellant produced the Certificate issued by chartered Accountant to establish that the sum has not been passed on. Further, there was no allegation raised in the show cause notice that the refund claim is hit by the doctrine of unjust enrichment. He relied upon the judgments l .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s the burden of the appellant to produce evidence and establish that the incidence of tax is not passed on to another. The appellants having failed to do so, the Commissioner (Appeals) has rightly ordered the sum to be credited to Consumer Welfare Fund. 5.1 have heard the rival submissions. The Commissioner (Appeals) has ordered the sanctioned refund to be credited to the Consumer Welfare Fund. It is observed in the impugned order that because, the appellants showed the amount of ₹ 89,1507 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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