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2016 (10) TMI 308 - CESTAT NEW DELHI

2016 (10) TMI 308 - CESTAT NEW DELHI - 2016 (43) S.T.R. 316 (Tri. - Del.) - 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. 25/2012-S.T., dated 20th June, 2012 - Held that:- the appellant had produced the ledgers maintained by the recipient of services, M/s. Ashok Hall Girl’s Residential School vi .....

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e sole ground for denial of refund and that is not found to exist in the facts 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 Appellant. Shri Vaibhav Bhatnagar, AR, for the Respondent. ORDER Heard the ld. Counsel for the appellant and the ld. AR for the respondent/Revenue. The appeal is preferred agai .....

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e consideration for the security agency services received, along with the Service 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 20th June, 2012 enumerating exemptions provided to educational institution in respect of certain services for the period subsequent to introduction of the negative list, auxi .....

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