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TMI Blog2024 (2) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) Customs, Central Excise & Service Tax, Lucknow. By the impugned order Commissioner (Appeals) has held as follows:- "5. I have gone through the case record. The refund claims were rejected mainly on the ground that while branches filed refund claim the service tax was paid by their head office. On this issue the appellants have submitted that the headquarter has deposited the service tax on behalf of individual units for administrative convenience and no statutory provision of Finance Act, 1994 prohibits the sanction of refund claim filed by the branches. In this regard it is apparent that all the appellant are a single corporate entity. Further, the corporation has obtained centralized registration at Lucknow from 12.8.2016. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt showing appeal-wise the GOS ( Work orders) in respect of which the claimed service tax was paid and the Challan details by which the same was paid. As the conditions stipulated under section 102 of the said Act are satisfied, there in no sufficient ground to deny the refund. The appellant has also submitted the copy of orders granting refunds to the appellant on the same issue, issued by Central Excise Division Sitapur and Central Excise Division Bareilly. Therefore, the impugned orders are not sustainable and the same are set aside. The appeals are allowed." 2.1 Revenue has challenged the impugned order by way of 3 appeals stating as follows : - The Order-in-Appeal No. 73-75-ST/APPL/LKO/2019 dated 12.02.2019 passed by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of service tax had been paid against the service tax Registration No. AAACU3393FSD038 which belonged to the head office of UPPCL, Gomta Baraz, Gomti Nagar, Lucknow whereas the parties had claimed refund of the service tax against the respective service tax Registration No. for the period 2015-16 against which service tax were not paid. The parties are engaged in providing different type of services and have shown service tax liability details of the challans in their ST-3 returns for the period 2015-16. When the parties mentioned the taxable amount and challan details of other services in their ST-3 returns, then how they missed to mention the amount of work contract service and the details of the concerned challans in their ST-3 retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2 When Service Tax Appeal No.70547 of 2019 was taken up for hearing on 12.01.2024, from the records it was noticed that revenue have filed a letter dated 05.01.2021 stating as follows:- Please refer to this office letter "C.No.IV-127/R/O/LKO/2018 dated 28.12.2020 whereby the Revenue has filed a Misc. Application in respect of bunching of 05 appeals based on identical issue in the case of CCE & ST, Lucknow Vs. M/s UP Projects Corporation Ltd., Lucknow. The application for bunching has been filed in accordance with the Action Plan of CBIC for FY 2020-2021. In brevity, the party were engaged in providing construction services to various departments of U.P. Government. They paid service tax under the category of 'Work Contract Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2019 dated 03.06.2019 2 Service Tax/70434/2019 dated 02.06.2019 3 Service Tax/70547/2019 dated 03.07.2019 4 Service Tax/70553/2019 dated 03.07.2019 5 Service Tax/70548/2019 dated 03.07.2019 2.4 Further, from the records, it was noticed that Service Tax Appeal No.70548 of 2019 was heard on 04.01.2024 adjudged with the following order:- "Revenue's appeal is dismissed. Detail order to follow." 3.1 Taking note of the above letter which gives the details of all the three appeals filed against the above said impugned order, all three files were bunched together for disposal. Accordingly, herein all the three appeals were clubbed as a bunch on 12.01.2024. 3.2 We have heard Shri Santosh Kumar learned Authorized Representative appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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