2011 (1) TMI 286

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....o pay Service Tax on the activities of repairing and maintenance of gas cylinders relating to period 1.7.03 to 31.3.04. Both sides agree that the dispute is settled by the order of the Commissioner (Appeals) dated 28.4.06 holding that the appellants need not pay service tax. Therefore, on merits, the appellants are eligible for the refund claim.   3.2 Consequent to favourable order dated 28.4.06 of the Commissioner (Appeals), the appellants claims to have filed refund claim on 26.6.06 relating to the amounts paid by them during the period March, 2004 to August, 2005. According to the appellants, the said refund claim was returned for rectification of certain errors and the same were resubmitted on 18.8.06. The original authority ....

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....he customers. He fairly submits that they have not produced the letter dated 22.5.04 written by them to IOCL for which the IOCL has sent clarification vide their letter dated 1.7.04 that the appellants are responsible for paying the tax.   4.3 He also submits that they have not charged and collected the Service tax from IOCL. He also relies on the decision of the Tribunal in the case of Fairlon Engineering (P) Ltd. Vs. CCE Mumbai reported in [2005 (191) ELT 651 (Tri-Del)].   5. Learned SDR submits that the entire refund claim has been submitted along with relevant documents only on 18.8.06. Further, the basis on which the Chartered Accountant s certificate was issued has not been revealed. Under these circumstances, he seeks....