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M/s. Neer Shree Cement Versus C.C.E. Jaipur

2016 (6) TMI 363 - CESTAT NEW DELHI

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 Commis .....

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have no legs to stand. Therefore, we hold that the refund claim sanctioned to the appellant by Ld. Commissioner (A) was correct and the proceedings initiated against the appellant by way of show cause notice become non est. - Decided in favour of ap .....

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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 .....

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Act 04.11.2004 by making an insertion to Section 71(A) and amended Section 71(3) to demand service tax. Accordingly, the show cause notice was issued to the appellant. Appellant paid the amount as per the show cause notice on 15.03.2005. Thereafter, .....

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s 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 Tri .....

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tice, the appeal filed by the Revenue before this Tribunal against the order of Ld. Commissioner (A) dated 28.09.2005 this Tribunal set aside the order of the Ld. Commissioner (A) on 30.05.2007 reported in 2007 (7) STR 673 (Tri-Del). The appellant ch .....

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