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CESTAT (Appellate Tribunal) allowed the appeal by majority, holding the appellant entitled to refund of Swachh Bharat Cess and Krishi Kalyan Cess wrongly charged and paid to the service provider. The Tribunal found no allegation in the SCN, OIO or original proceedings that ST-3 returns were unrevised, hence that ground could not justify rejection at the Tribunal stage. Applying Point of Taxation Rule 6(a), advances and running-bill adjustments did not create an assessable service liability for fresh service and the SBC/KKC so collected is refundable to the person who bore the tax. Issues of Section 11B time-bar and unjust enrichment were not pleaded earlier and cannot be invoked; matter remitted to Division Bench for consequential orders.
CESTAT (Appellate Tribunal) allowed the appeal by majority, holding the appellant entitled to refund of Swachh Bharat Cess and Krishi Kalyan Cess wrongly charged and paid to the service provider. The Tribunal found no allegation in the SCN, OIO or original proceedings that ST-3 returns were unrevised, hence that ground could not justify rejection at the Tribunal stage. Applying Point of Taxation Rule 6(a), advances and running-bill adjustments did not create an assessable service liability for fresh service and the SBC/KKC so collected is refundable to the person who bore the tax. Issues of Section 11B time-bar and unjust enrichment were not pleaded earlier and cannot be invoked; matter remitted to Division Bench for consequential orders.
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