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2016 (9) TMI 635 - CESTAT AHMEDABAD

2016 (9) TMI 635 - CESTAT AHMEDABAD - TMI - Period of limitation - Refund claim - Service tax paid on Business Support Service provided to associated enterprise which was later on amalgamated with the appellant - non-production of documentary evidences, the claim appeared to be for the period prior to date of amalgamation, on the principle of unjust-enrichment, limitation etc. - Held that:- The adjudicating authority and the first appellate authority have not considered the matter on merits and .....

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matter has to be remanded back to the adjudicating authority for fresh decision after giving reasonable opportunity of hearing to the appellants. - Appeal allowed by way of remand - Appeal No. ST/10419/2015 - ORDER No. A/10792 / 2016 - Dated:- 31-8-2016 - Mr. P.M. Saleem, Hon'ble Member (Technical) For the Appellant : Shri Jigar Shah, Advocate For the Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per Mr. P.M. Saleem Heard both sides and perused the records. 2. Briefly stated .....

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t was contended by the appellant that taking into account the facts that the appointed date of the said amalgamation was 01.4.2008, M/s. Hazira Gas Pvt. Limited lost its existence on that date and it legally did not survive and became a part and parcel of appellant. Therefore, with effect from 01.4.2008, cost sharing debit note transactions between M/s. Hazira Gas Pvt. Limited and the appellant cannot be considered as transactions between two separate persons. Thus from 01.4.2008, the service re .....

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tary evidences to the effect that the subject claim is not hit by limitation of time bar and, that they filed to submit the documentary evidences to prove that the claim is not hit by principles of unjust-enrichment; the department issued a show cause notice dated 23.8.2013 to the appellant. The said show cause notice was decided by the impugned order wherein the whole refund claim was rejected on the ground that the said refund claim is hit by the limitation of time bar. On appeal, the Commissi .....

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