2014 (12) TMI 826

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....ondent. ORDER Heard learned Departmental Representative for the appellant/Revenue. There is no representation on behalf of the respondent/assessee. 2. Revenue preferred these appeals against the common order dated 31-10-2008 passed by the learned Commissioner of Central Excise (Appeals), Jaipur-II allowing two appeals preferred by the respondents/assessees. In substance, the order of the a....

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..... 4. In response to the application for refund, Revenue issued a show cause notice to the assessees, to explain why the claim for refund should not be credited to the consumer welfare fund on grounds of unjust enrichment. In response, assessees submitted that they were not aware that they were providing the taxable tour operator service; that they had not collected any Service Tax from custo....

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....reliance on the earlier judgments of this Tribunal in M/s. Amadalavalasa Cooperative Sugars Ltd. v. CCE reported in 2007 (80) R.L.T. 35 (CESTAT) = 2007 (219) E.L.T. 526 (Tribunal) = 2009 (15) S.T.R. 501 (Tribunal); in ITC Bhadrachalam Paper Boards Ltd. v. CCE reported in 2002 (146) E.L.T. 582 (Trib.) and in Collector v. Metro Tyres Ltd. reported in 1996 (82) E.L.T. 95 (Trib.) which was upheld by t....

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....lection of Service Tax. Learned appellate Authority relied on the decisions of this Tribunal in M/s. Sandeep Metal Craft Ltd. v. CCE, Nagpur reported in 2008 (85) R.L.T. 845 CESTAT = 2008 (226) E.L.T. 428 (Tribunal) and in M/s. Amadalavalasa Cooperative Sugars Ltd. v. CCE reported in 2007 (80) R.L.T. 35 (CESTAT) = 2007 (219) E.L.T. 526 (Tribunal) = 2009 (15) S.T.R. 501 (Tribunal), to conclude that....