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Men Power Security Agencies Versus Commissioner of C. Ex. & S.T., Meerut

2016 (10) TMI 308 - CESTAT NEW DELHI

Refund claim - Unjust enrichment - Service recipient has reversed the cevnat credit subsequently after availing the same - copies of ledger produced - service tax was on security services provided to school / education institution - Notification No. .....

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#8377; 2,48,600/- earlier credited to the appellant towards Service Tax. Thus the component of Service Tax earlier borne by the service recipient and passed on by the appellant, stood reversed by the school and stood debited from the consideration du .....

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ts and circumstances of this case, the appellant is entitled to refund. - Decided in favour of appellant - ST/51098/2015 - Final Order No. A/50880/2016-SM(BR) - Dated:- 29-2-2016 - Justice G. Raghuram, President Shri R.M. Saxena, Advocate, for the Ap .....

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Central Excise and Service Tax, Meerut. 2. The appellant is a proprietary concern which provided security agency service inter alia to M/s. Ashok Hall Girls Residential School. Along with remuneration for rendition of such services, the appellan .....

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rvice Tax component incurred by the appellant for remittance of tax on the taxable services provided. 3. The Central Board of Excise and Customs Circular dated 19-9-2013 clarified that in terms of the master Notification No. 25/2012-S.T., dated .....

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of Service Tax. In view of this clarification on immunity to Service Tax, appellant submitted a claim for refund of the Service Tax remitted by it. On 20-3-2015 the appellant claimed refund of ₹ 2,48,600/- of the Service Tax earlier collected .....

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ice Tax of ₹ 2,48,600/- from the consideration payable to the appellant, was also placed before the ld. Commissioner (Appeals), for his consideration. 4. The primary authority rejected appellant s claim for refund on the ground of unjust e .....

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Hon ble High Court of Rajasthan in Union of India v. A.K. Spintex Ltd. - 2009 (234) E.L.T. 41 (Raj.), Section 12B of the Central Excise Act, 1944 casts the burden of proof on the assessee and enacts a rebuttable presumption as to unjust enrichment. .....

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