https://www.taxtmi.com/caselaws?id=767964 CESTAT NEW DELHI dismissed the appeal regarding refund of service tax paid on 60% of service value under reverse charge mechanism. The appellant paid service tax on 60% but was actually liable for only 50% of billing amount. Following SC precedent in ITC Ltd. v. CCE, Kolkata-IV, the tribunal held that refund proceedings are execution proceedings requiring modification of original assessment. Since the self-assessed return constituted an assessment that remained unchallenged, and the appellant was liable for the duty claimed as refund, the refund claim was unsustainable and rejected. en-us Wed, 26 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767964 CESTAT NEW DELHI dismissed the appeal regarding refund of service tax paid on 60% of service value under reverse charge mechanism. The appellant paid service tax on 60% but was actually liable for only 50% of billing amount. Following SC precedent in ITC Ltd. v. CCE, Kolkata-IV, the tribunal held that refund proceedings are execution proceedings requiring modification of original assessment. Since the self-assessed return constituted an assessment that remained unchallenged, and the appellant was liable for the duty claimed as refund, the refund claim was unsustainable and rejected. Case-Laws Service Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767964