2015 (11) TMI 1354

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....passed by the Commissioner (Appeals) Central Excise, Customs & Service Tax, Goa, as detailed below: Sr. No. Appeal No. Refund claim Allowed in OIO Withdrawn/ disallowed Allowed in OIA Rejected in OIA 1 ST/189/12 1,033,989 637,027 589 396,371 - 2 ST/190/12 1,575,338 1,248,037 10,671 276,321 40,309 3 ST/191/12 1,071,173 617,963 10,429 453,210 - 4 ST/192/12 2,496,924 1,662,506 53,626 780,792 - 5 ST/193/12 1,663,094 847,470 18,502 761,429 35,693 6 ST/262/12 1,148,771 559,438 - 483,761 105,572 7 ST/263/12  583,189 325,454 - 234,516 23,219 8 ST/264/12 4,880,530 2,722,241 132,711 2,025,578 - 9 ST/265/12 1,700,188 1,198,381 21,255 427,826 52,726 10 ST/751/12 5,339,818 2,....

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....of refund claim of respondent company. Therefore Ld. Commissioner (Appeals) has erred in allowing the appeal. He prays for setting aside the impugned order and allow the appeal of the Revenue. 4. Shri. C.S. Biradar, Ld Counsel for the respondent submits that though the invoices of services were issued in the name of M/s. Greater Ferromet and the payment was also made by the said M/s. Greater Ferromet, M/s. Greater Ferromet not a separate entity, it is a division of the respondent M/s. Sociedade De Fomento Industries Pvt Ltd therefore even if invoices were issued in the name of said division and payments were made by division to the service provider all these transactions pertains to the respondent company M/s. Sociedade De Fomento Industri....

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....ugned order. No separate registration has been allotted by the Registrar to M/s. Greater Ferromet. Appellant has been allotted only one PAN number AABCS8860QST001 by the Income Tax department. No separate PAN has been allotted to M/s. Greater Ferromet. The service tax registration issued to Appellant and to M/s. Greater Ferromet division carries the above referred PAN number. Appellant prepares only one balance sheet and filed one return for the entire group with the Income Tax Departement. It is well established principal of law that a Division has no separate legal entity of its own. It has been held in KCP Ltd. Vs. State of Andra Pradesh (1993(88) STC 374 (AP) wherein the High Court is claimed to have observed that  The registration cer....