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2016 (6) TMI 363 - CESTAT NEW DELHI

2016 (6) TMI 363 - CESTAT NEW DELHI - TMI - Recovery of Refund erroneously sanctioned - liability of service tax under reverse charge mechanism for the period 16.11.1997-02.06.1998 under goods transport operator services. - Held that:- as the order passed by this Tribunal in the case of Commissioner of Central Excise, Jaipur Vs Mangalam Cement Ltd. [2007 (5) TMI 71 - CESTAT, NEW DELHI] has been set aside by the Hon’ble High Court of Rajasthan reported in [2015 (2) TMI 1111 - RAJASTHAN HIGH COURT .....

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or the Appellants : Ms. Neha Meena, Advocate For the Respondent : Shri Ranjan Khanna, DR ORDER Per Ashok Jindal The appellant is in appeal against the impugned order demanding ₹ 19,21,131/- along with interest on account of erroneously sanctioned refund to the appellant. 2. The facts of the case are that the show cause notice dated 26.04.2004 was issued to the appellant to pay service tax under reverse charge mechanism for the period 16.11.1997-02.06.1998 under goods transport operator ser .....

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decision in the case of L.H. Sugar Factories Ltd. Vs. CCE Meerut-II 2004 (165) ELT (Tri-Del) which has been affirmed by the Hon ble Apex Court reported in 2005 (187) ELT 5 (SC) set aside the demanding service tax from the appellant. The said order was challenged by the Revenue before this Tribunal and also sanctioned the refund claim to the appellant to the tune of ₹ 19,21,131/-. Later on a show cause notice was issued on 05.01.2007 on account of erroneously amount refunded to the appella .....

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