2010 (6) TMI 151

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....the Respondent: Shri.R.K. Gupta, DR Coram: Hon'ble Mr.Dn.Panda, Judicial Member PER: D.N.PANDA Ld. Counsel's precise argument is that service tax on the job work was not leviable during the material period i.e. January, 2006 to October, 2006. The moment such a legal position came to light, principal manufacturer issued debit note to the present appellant who was a job worker. There is no disput....

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....re vs. Shiva Ciba Analytical (I) Ltd., 2009 (14) STR 301 (Kar.) and Hon'ble High Court of Rajasthan has approved the methodology of debit note and credit note agreeing with the Tribunal's decision which were considered in those cases, as basis for granting refund. Therefore, this appellant should not be denied refund by the first appellate order. 2. Ld. DR's submission is that after long time the....

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.... 301 (Kar.) noticed that when the Tribunal held that since the assessee issued credit notes towards refund of service tax, relying upon Apex Court Judgement in Mohd. Ekram Khan & Sons vs. Commissioner of Trade Tax, 2004 (6) SCC 1083-SC the revenue's appeal was liable to be dismissed. 5. Hon'ble High Court of Rajasthan in the case of Union of India vs. A.K. Spintex Ltd. reported in 2009 (234) ELT ....

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....will open flood gates for pilferage of the revenue. Difficulties may be on either side, but then, that cannot be considered as a ground for interpreting Sec. 12B, in the manner the revenue wants us to interpret it. 6. When no investigation was done to prove that the debit note was wrong, revenue's pleas do not sustain relying on the Single Member decision in the case of Commissioner of Central Ex....