2015 (11) TMI 1354

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....d No. GOA/CEX/GSK/58/2012 dated 24/8/2012 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 No. Appeal No. Refund claim Allowed in OIO Withdrawn/ disallowed Allowed in OIA Rejected in OIA 1 ST/189/12 1,033,989 637,027 589 396,371 - 2 ST/190/12 1,575,338 1,248,037 10,671 276,321 40,309 3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....

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....t be equated with the status of M/s. Sociedade De Fomento Industries Pvt Ltd. Therefore against bills raised to M/s. Greater Ferromet and payment made by said division can not be considered for process 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 ....

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....d orders and contentions. I observe that Appellants are registered as company with the Registrar of Companies. M/s. Greater Ferromet is a division of the Appellant. This is an admitted position in the notice and impugned 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....