TaxTMI 
TaxTMI 
2016 (5) TMI 136
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....DER PER : RAMESH NAIR The appeal is directed against Order-in-Appeal No. PVR/154/NGP/2013 dt. 07.03.2013 passed by the Commissioner (Appeals) Customs & Central Excise, Nagpur, whereby Ld. Commissioner (Appeals) upholding the Order-in-Original No. 77/2011/REF/STC dated 28.12.2011, rejected the appeal filed by the appellant. 2. The fact of the case is that the appellant is a service tax assessee....
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..... 4. Shri B. Kumar Iyer, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that in the adjudication order the adjudicating authority, after consideration of the submission made by the appellant recorded the observation, according to which the refund was rejected therefore the order is proper and correct. Consequently the Ld. Com....
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....les and service revenue and Rs. 104,893,000 on account of other income mentioned in its audited Profit and Loss account as on 31st March 2010 which is attached in Annexure-9. The details of revenue and other incomes are: Sales and Service Revenue: 1. Bhillai Sale of CI scraps Rs.350,730,000 2. Nagpur Operation and Maintenance Contract Rs. 47,821,000 3. Durgapur Contract Service....
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.... Rs. 13,646,148 Service Tax Liability Rs. 13,215,000 Refund Due Rs. 431,148. From the above ground, it is the claim of the appellant that on reconciliation of the books of accounts it was revealed that the total service charges which the appellant have received is lesser than the amount on which the service tax was paid and accordingly there is an excess payment of service tax to th....