Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (5) TMI 132 - CESTAT HYDERABAD

2016 (5) TMI 132 - CESTAT HYDERABAD - TMI - 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, t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

during the relevant period, the said services 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, on the ground of being hit by unjust enrichment. 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 conf .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

B of the Central Excise Act, 1944. After adjudication, 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 amo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd repair service was not taxable. Only due 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 unjus .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rt of the cost of production. That then it is 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 app .....

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