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2016 (5) TMI 136 - CESTAT MUMBAI

2016 (5) TMI 136 - CESTAT MUMBAI - TMI - Refund claim - Amount of service tax paid in excess than the amount actually payable by them under Management & Repair Services - Held that:- if it is established that the gross receipt of service charges is lesser than the gross service charges on which service tax was paid then the excess paid service tax is prima facie refundable to the appellant. If the lower authority has any doubt about the accounting, calculation, the right course of action is that .....

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yment 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 Petitioner : None For the Respondent : Shri B.Kumar Iyer, Supdt. (A.R.) ORDER PER : RAMESH NAIR The appeal is directed against Or .....

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p; Repair Service, Business Auxiliary Service, Business Support Service etc. They had filed a refund claim on 7.6.2011 for ₹ 4,31,148/- an amount they contend to have paid in excess on 15.6.2010, than the amount actually payable by them, under Management & Repair Services. By the Order-in-Original the sanctioning authority rejected the claim. Aggrieved by the adjudication order, appellant filed an appeal before Commissioner (Appeals) which has been rejected, therefore the appellant is .....

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e 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 cal .....

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which is attached in Annexure-9. The details of revenue and other incomes are: Sales and Service Revenue: 1. Bhillai Sale of CI scraps Rs.350,730,000 2. Nagpur Operation and Maintenance Contract ₹ 47,821,000 3. Durgapur Contract Services ₹ 47,145,000 Gross Revenue Rs.445,696,000 Less Service Tax recovered Rs. -8,868,000 Net Revenue excluding taxes Rs.436,828,000 Other Income 1. Income from Commodity Trading ₹ 47,042,000 2. Interest and other misc Income ₹ 15,642,000 3. C .....

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