2019 (7) TMI 498

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..... ant. Ms. Tamanna Alam, Authorised Representative for the respondent. Anil Choudhary, Heard the parties. 2. The issue in this appeal is whether denial of refund of tax, collected without authority of law, whether the same is justified. 3. Brief facts are that the appellant M/s SVS Techno Consultants Private Limited who is rendering output service under the category of Management Service a .....

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..... cument in respect of dealing with M/s Sakshi Trade-Link Private Limited, Kolkata. The Authorised Representative of the appellant appeared before the Superintendent wherein it was informed by Revenue that the said M/s Sakshi Trade-Link Private Limited, Kolkata have committed fraud and not deposited service tax collected from the appellant and some other parties. As a follow up, threatening of arres .....

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..... nt. The said refund claim was adjudicated vide order-in-original dated 15.03.2018 and the refund claim was rejected on the ground that in terms of Rule 9(6) of Cenvat Credit Rules cast obligation on the appellant-assessee to maintain proper record for the receipt and consumption of input services and further burden of proof regarding the admissibility of cenvat credit shall lie upon the manufactur .....

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..... e of defalcation, by the provider of service, who have admittedly collected the amount of tax. Further, learned Counsel has drawn my attention to CBEC Circular No. 766/82/2003-CX., dated 15.12.2003 wherein the Board has dealt with the issue of "Recovery of dues, in case of default in payment of duty", no action against the consignee/receiver to reverse/ recover the same. In para 5 it has been prov .....

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..... erest from the appellant- assessee, is also hit by Article 265 of the Constitution of India, which provides that no tax can be collected without authority of law. Accordingly, I set aside the impugned order and allow the refund claim. The appellant is entitled to refund of the full amount deposited alongwith interest as per rules. 8. Let a copy of this order be sent to the Hon'ble Finance Minist .....

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