Appeals granted, case remanded for fresh adjudication. Importance of evidence and document requirements highlighted. Procedural fairness emphasized.

The Tribunal allowed the appeals, remanding the case for fresh adjudication by the original authority. It emphasized the importance of evidence demonstrating the claimant's service tax liability and outlined specific document requirements to support refund claims. The decision stressed procedural fairness, interest payment on refunds, and adherence to legal principles. The Tribunal directed the appellants to submit necessary documents within three months and instructed the original authority to communicate any additional requirements before rejecting refund claims.

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Issues Involved:
Appeals against impugned order upholding Orders-in-Original for refund of service tax paid by purchasers of apartments from builders.

Analysis:
The present case involves ten appeals filed by individuals against an order by the Commissioner (A) upholding the Orders-in-Original regarding the refund of service tax paid to builders. The appellants purchased flats and applied for refunds, which were rejected citing inapplicability of a specific Board Circular. The main issue is whether purchasers can claim a refund of service tax paid to builders pre-1.7.2010. The consultant argued that the builder collected and remitted the service tax, supported by bills, receipts, and certificates. The Tribunal noted previous remands and Final Orders, emphasizing the need for evidence that the service tax liability was borne by the claimant. The Tribunal clarified that the presence of specific documents, including the service provider's registration details, tax payment proof, and a certificate from the builder, is sufficient to support the refund claim.

The Tribunal referred to previous Final Orders and outlined the criteria for refund claims, emphasizing the importance of evidence showing the claimant's service tax liability. It directed the original authority to decide the refund claims afresh, following the guidelines provided. The Tribunal instructed the appellants to submit any required documents within three months and highlighted the necessity for the original adjudicating authority to inform appellants of any additional requirements before rejecting refund claims. The Tribunal stressed the payment of interest as per the law on sanctioned refunds and the need for adherence to principles of natural justice in the adjudication process. Ultimately, the appeals were allowed by way of remand for further proceedings by the original authority.

In conclusion, the Tribunal's judgment focused on the evidentiary requirements for refund claims of service tax paid by purchasers to builders, emphasizing the need for specific documents to support such claims. The decision highlighted the importance of procedural fairness, adherence to legal principles, and the payment of interest on sanctioned refunds. The case was remanded for a fresh decision by the original authority, ensuring compliance with the Tribunal's guidelines and directives.

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