https://www.taxtmi.com/css/info/rss_sitemap/rss_feed.css?v=1746094055 https://www.taxtmi.com Business/Tax/Law/GST/India/Taxation/Policies/Legal/Corporate Tax/Personal Tax/Vat Law/Legal Information/Tax Information/Legal Services/Tax Services Tax Management India. Com / MS Knowledge Processing Pvt. Ltd. All rights reserved. One stop solution for Direct Taxes and Indirect Taxes https://www.taxtmi.com/caselaws?id=769155 https://www.taxtmi.com/caselaws?id=769155 Refund of pre-deposit made by the appellant under a different registration number - mentioning a wrong Service Tax Code (STC) on the pre-deposit challans - HELD THAT:- The Principal Bench of this Tribunal in the case of Sahara India TV Network vs. Commissioner of Central Excise and Service Tax, Noida [2015 (10) TMI 2037 - CESTAT NEW DELHI] held that 'In this case the wrong registration number happens to be of the appellant itself though belonging to its different unit. It could as well have been that by mistake the registration number of a different assessee was mentioned in which case it could not have been asserted that Service Tax was deposited in the account of that assessee whose registration number was wrongly mentioned in the challan (though its name did not appear therein) and not in the account of the person whose name was mentioned in the challan. Such mistakes can happen and it can scarcely be anybody's case that such mistakes are beyond rectification. In this case, the Assistant Commissioner, Service Tax in-charge of the appellant's Mumbai unit has categorically mentioned that the impugned amount of service tax (Rs. 25 lakhs) deposited has not been utilised towards paying service tax by the Bombay unit.' In the instant case as well it is noted that the appellant had submitted the affidavit and a Chartered Accountant Certificate that the disputed amount has not been utilized nor any refund been taken. Hence, we hold that the instant case stands covered by this decision. Similarly, in the case of Welspun Corp Ltd. vs. C.C.E. & S. T., Rajkot [2023 (2) TMI 780 - CESTAT AHMEDABAD], the Ahmedabad bench of this Tribunal was dealing with service tax liability which was wrongly paid in service tax registration of Head office instead of Service tax registration of manufacturing unit, the Tribunal relied on Trade Notice No. 03/2014-S.T. dated 10 July 2014 issued by Commissioner of Central Excise, Customs and Service Tax, Cochin Commissionerate read with Circular No.58/7/2003 (F.No.157/2/2003Cx.A) dated 20.05.2003 and held that the service tax paid under different registration but by the same company cannot tantamount to non-payment of service tax and Revenue was given liberty to make necessary adjustment in their account if required. From the above circular it is clear that the discrepancy such as payment of service tax under wrong registration can be adjusted against the correct registration for which the service tax is actually due. Accordingly, in the light of the above circular, the department could have made the necessary adjustment while scrutinizing the said refund claim. The Hon'ble Gujarat High Court in Devang Paper Mills Pvt. Ltd., Vs. UOI [2016 (1) TMI 389 - GUJARAT HIGH COURT] held that 'It is not even the case of the respondents that the petitioner had any other code by the number ADDCD7232FEM001 and for which there was separate manufacturing activity inviting separate duty liability. Indisputably, thus, the petitioner had singular duty liability for which the actual payment was also made. Under the circumstances, the impugned communication dated 05.05.2015 and notice dated 21.07.2015 are quashed. The respondents are directed to give credit of the duty paid by the petitioner for a sum of Rs.22.15 lacs by making necessary accounting entries on the basis that the same was paid at the relevant time. If there after any sum remains unpaid, it would be open for the Department to take further action in accordance with law.' In view of the same, the Board's Circular and the Trade Notice, the appellant is entitled for the refund of the pre-deposit. Conclusion - The appellant is entitled for the refund of the pre-deposit. Appeal allowed. Case-Laws Service Tax Thu, 17 Apr 2025 00:00:00 +0530