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M/s. Rain CII Carbon (India) Ltd. Versus CCE, C & ST, Visakhapatnam

2017 (1) TMI 34 - CESTAT HYDERABAD

Refund claim of interest - tax and interest paid under protest - foreign agent commission service - issue of taxability pending adjudication - Held that: - the matter has to be re-considered for the reason that the refund of interest has been rejecte .....

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n view thereof, I deem it fit to remand the matter to the original authority to re-consider the issue of refund of interest in the present situation - appeal allowed by way of remand. - ST/2532/2011 - Final Order No. A/31195/2016 - Dated:- 4-11-2016 .....

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2. Brief facts are that the appellant entered into an agreement with Oxbow, USA for assisting in procurement of export orders from customers outside India and paid commission to them. The Department pointed out appellant was liable to pay service tax .....

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e to pay service tax prior to the date 18.04.2006, and filed refund claim in February, 2010 for refund of the interest paid along with the service tax. 3. A Show Cause Notice was issued proposing to reject the refund claim which is the dispute in thi .....

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ted 29.04.2010 issued in respect of the refund claim for interest which is the dispute in the present appeal was adjudicated and the original authority passed Order-in-Original rejecting the refund claim on two grounds. Firstly, that the issue whethe .....

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er (Appeals) upheld the rejection of refund claim of interest to the tune of ₹ 5,86,509/-. Hence this appeal. 5. On behalf of the appellant the Ld. Counsel Shri. Y.Sreenivasa Reddy submitted that the Show Cause Notice dated 24.07.2007 proposing .....

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t the authorities below have erred and held that the appellant is not eligible for refund of interest for the reason that the Show Cause Notice in regard to this issue is pending consideration by the original authority. He submitted that the issue wh .....

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artment, the Ld. AR, Arun kumar reiterated finding in the impugned order. He also submitted that since Show Cause Notice in respect of the issue whether appellant is laible to pay service tax prior to 18.04.2006 having been adjudicated, and attained .....

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