TMI Blog2016 (5) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. Therefore, the matter is remanded back to the original adjudicating authority with a direction to verify the claim properly with the books of account and details submitted by the appellant. If there is any doubt or query the appellant should be called and given an opportunity to explain the books of account, the accounting of the receipt of service charges, payment of service tax and the excess paid service tax etc. on verification, if the adjudicating authority finds that there is an excess payment of service tax, the same should be refunded in accordance with law. - Decided in favour of appellant by way of remand - Appeal No. ST/87413/2013 - A/87328/16/SMB - Dated:- 27-4-2016 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) For the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, after consideration of the submission made by the appellant recorded the observation, according to which the refund was rejected therefore the order is proper and correct. Consequently the Ld. Commissioner (Appeals) has upheld the said order which does not require any interference. 5. I have carefully considered the submissions made by the appellant in their appeal memorandum and submissions made by the Ld. AR and perused the records. I find that the appellant have claimed the refund of an amount of service tax which according to their books of account was paid in excess. The appellant, have in the appeal memorandum submitted the calculation which is reproduced below: 4. Such non-speaking orders are not sustainable in law and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gross Other Income ₹ 109,240,000 Less Service Tax recovered Rs. -4,347,000 Total ₹ 104,893,000 5. Total Service Tax liability of the Appellant across all location during the financial years 2009-10 as reported in the audited Profit and Loss account is for ₹ 13,215,000 which has been discharged by different location as under: Bhillai ₹ 4,347,006 Durgapur ₹ 4,402,436 Nagpur ₹ 4,896,706 Total Service Payment S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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