TMI Blog2020 (4) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid during Service Tax regime in respect of services not provided, to be paid or disbursed in cash. The appellant is held entitled to refund of the unadjusted credit lying in their cenvat credit register, as also reflected in their ST-3 return as on 30.06.2017. The adjudicating authority is directed to disburse the refund amount within a period of two months from the date of receipt of copy of this order alongwith interest as per Rules - appeal allowed. - Service Tax Appeal No. 53311 of 2018 - FINAL ORDER NO. 50388/2020 - Dated:- 24-1-2020 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) APPEARANCE: None for the appellant Shri P. Juneja, Authorised Representative for the respondent ANIL CHOUDHARY: The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated due to deficient provision of service, or on terms contained in a contract, the assessee may take the credit of such excess service tax paid by him, if assessee (a) has refunded the payment or part thereof so received for the service provided to the person from whom it was received or (b) have issued a credit note for the value of the service not so provided to the person to whom such an invoice have been issued. 5. Para D of sub para 3 of return format Sl. No. DA-3 provides for adjustment of such service tax paid earlier, where services are not so provided under the heading by adjustment of excess amount paid earlier as service tax and adjusted by taking credit of such excess service tax paid, in this period under Rule 6(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11B read with Section 83 of the Finance Act. As the refund with regard to period involved 2014-15 to 2016-17, the adjudicating authority have erred that the entire claim including for the normal period of one year, is without proper and due examination of facts. Appellant is required to first clear the stipulation under provision of Section 11B read with Section 83 of the Finance Act, before any refund amount is sanctioned. Therefore, the adjudicating authority is directed to examine carefully as to whether the appellant have returned the excess amount of service tax to their customers as sub clause (a) (b) of Rule 6(3) of Service Tax Rules or not. 8. Being aggrieved, the appellant is before this Tribunal on the ground that refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct is applicable so as to decline the claim of the petitioner for refund of the amount deposited, on the premise that the claim was beyond the period of limitation. The Hon ble High Court held that the impugned order passed by the Assistant Commissioner denying refund to be unsustainable and further allowed the writ petition alongwith direction to grant the refund. 9. The appellant alongwith synopsis of arguments have also submitted evidence, being copy of their ledger account and also the photocopy of their bank account in support of their contentions that the refund to their customers have been granted. The appellant have also attached copy of their ST-3 return in support of their contentions. 10. Learned Authorised Representative a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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