TMI Blog2022 (6) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... having given a credit note of the payment made, the tax so paid should have to be refunded to the appellant - HELD THAT:- In MADRAS PORT TRUST VERSUS HYMANSHU INTERNATIONAL [ 1979 (1) TMI 105 - SUPREME COURT] , it is held that it is high time that the Government and Public Authorities have got the practice of not relying upon technical pleas. It was also argued by Shri. Ravi Shankar that when the CESTAT has been following Total Environment, but yet in the instant case has denied the relief. In view of the undisputed facts that the appellant has paid the service tax and also the GST; and the Commissioner of Central Excise has held that appellant was not liable to pay GST, rejection of applications for refund is untenable. Having paid the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notes to the customers which had the effect that payment of service tax on such cancelled invoices were not required as per law and hence there was no liability to pay service tax on cancelled tax invoices? c) Whether the Order of the Hon ble Tribunal is in accordance with the provisions of Rule 6(3) of the Service Tax Rules, 1994 when the parties renegotiated the invoices issued under the Finance Act, 1994 and the Appellant had issued a credit note which annulled/cancelled the invoices issued and the denial of refund of the stated amount would be in violation of the Statutory Provisions? d) Whether by operation of Section 142(3) of the CGST Act, 2017 the amount of tax paid under Finance Act, 1994 due to renegotiation of invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim. The appeal filed thereon before the Commissioner of Central Tax (Appeals-II) also stood rejected vide order dated 16.07.2019. A further appeal filed before the CESTAT (Customs, Excise and Service Tax Appellate Tribunal), was also dismissed on 27.01.2020. Hence, this appeal. 4. Shri. K.S. Ravi Shankar, learned Senior Advocate submitted that: the Revenue does not dispute that appellant has deposited the service tax of Rs.17,84,932/-; the Commissioner of Central Tax (Appeals-II) has recorded in para 10 of his order that appellant was not liable to pay the GST; the CESTAT has rejected the appeal by a cryptic conclusion that the case law cited by the appellant are not applicable to the facts of the case without recordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the facts and circumstances of the present case and are distinguishable. In view of my discussion above, I am of the considered view that there is no infirmity in the impugned order which is upheld by dismissing the appeal of the appellant. 9. We have carefully considered the authorities citied by Shri. Ravishankar in Shiv Shankar Dal Mills. The Hon'ble Supreme Court of India speaking through Justice Krishna Iyer has held thus: This big bunch of writ petitions shows how litigation has a habit of proliferation in our processual system since cases are considered in isolation, not in their comprehensive implications and docket management is an art awaiting its Indian dawn. The facts, being admitted, obviate debate. All these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public bodies, on the virtue of returning what was wrongly recovered to whom it belongs. Nor is it palatable to our jurisprudence to turn down the prayer for high prerogative writs, on the negative plea of alternative remedy , since the root principle of law married to justice, is ubi jus ibi remedium. (Emphasis Supplied) 10. In Madras Port Trust, it is held that it is high time that the Government and Public Authorities have got the practice of not relying upon technical pleas. It was also argued by Shri. Ravi Shankar that when the CESTAT has been following Total Environment, but yet in the instant case has denied the relief. 11. In view of the undisputed facts that the appellant has paid the service tax and also the GST; an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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