2010 (6) TMI 98

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....nt is engaged in the services imparting training to their customers in operating the machines namely Distribution Control System manufactured and sold by them. According to the appellant, respondent would fall within the taxable category of "Consulting Engineering Service" and had obtained service tax registration. It is contended that respondent has filed a refund claim on 24-6-2003 claiming the refund of service tax amount in a sum of Rs. 42,65,937/- which had been paid under protest. The said refund claim came to be processed and it was found by the appellant that it was not admissible. Hence a show-cause notice was issued as to why the said refund claim should not be rejected under Section 11B of Central Excise Act read with Section 83 ....

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...., CESTAT was legal and correct in applying the ratio of the cited decisions when the issue in the appeal related to taxability of service under Consulting Engineer service and refund matter was merely consequential to the aforesaid issue? 3. This appeal having admitted on 5-12-2007 for consideration, the matter was heard at length. Though elaborate arguments were addressed by both sides, it is seen from the perusal of the order dated 28-12-2006 passed by CESTAT that Tribunal has not proceeded to consider the appeal on merits namely as to the taxability of the respondent as "Consulting Engineer" or otherwise at relevant point of time though urged by Revenue. The copy of appeal memorandum ed before the Tribunal was made available by the le....