2013 (4) TMI 553

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....UDGEMENT Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No.268/2011(STC)/ K.Anpazhakan/Commr.(A)/Ahd, dt.14.10.2011. 2. The facts of the case, in brief, are that the appellants are engaged in providing Construction of Commercial or Industrial Building & Civil Structure services and hold a valid Service Tax registration No.AAACY3210EST001. During the course of scruti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant is for Rs.3,58,506/-, while the challan dt.29.09.2009 submitted along with the claim is for Rs.4,56,166/-. Therefore, the claimant has to provide evidences as to whether them challan dt.29.09.2009 is the same challan vide which the refund amount under reference has been paid. c) After self-assessment, the claimant has paid the Service Tax in Government account in the case of Maharashtra Cyl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hence they have passed on the Service Tax to their client. Thus, the subject claim was hit by unjust enrichment. 3. Aggrieved by such an order, the appellant preferred an appeal before first appellate authority. The first appellate authority also did not agree with the contentions raised by the appellant and upheld the Order-in-Original and rejected the appeal filed by the appellant. 4. Hear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e. He would rely upon the decision of the Tribunal in the case of CIMMCO Ltd 1999 (107) ELT 246 (Tribunal), for the proposition that the agreement entered by the appellant specifically talks about liability of the contractor to pay the tax and other taxes which are indicated in the said agreement and the appellant having discharged the Service Tax which was not leviable, is eligible to claim the r....