2016 (9) TMI 635

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....dent : Shri S.K. Shukla, Authorised Representative ORDER Per Mr. P.M. Saleem Heard both sides and perused the records. 2. Briefly stated the recorded facts of the case are that the appellant and M/s. Hazira Gas Pvt. Limited were associated enterprises. During the period from 2008-09 to 2011-12 the appellant has provided the business support service to M/s. Hazira Gas Pvt. Limited and v....

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..... Limited and vice-versa is service to self and therefore is not liable to service tax. Since, service tax of Rs. 25,84,951/- has already been paid on the above mentioned transactions, the appellant filed a refund claim. Alleging that the appellant has failed to submit the documentary evidences to prove that the claim is eligible on merits as the claim appeared to be for the period prior to date o....

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....n of the Tribunal in the case of Commissioner of Service Tax vs. ITC Hotels Limited 2012 (27) STR 145 (Tri. Del.) and Indian Oil Corporation Limited vs. Commissioner of Service Tax, Mumbai 2015 (37) STR 575 (Tri. Mumbai). On the other hand, ld. Authorised Representative for Revenue submits that the decision of the Tribunal in the case of Indian Oil Corporation Limited vs. Commissioner of Service T....

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....idences, on the principle of unjust-enrichment, limitation etc. The adjudicating authority and the first appellate authority have not considered the matter on merits and have rejected the refund claim only on limitation without going into merits of the case. Further, it is alleged that the said claimant had not submitted any evidence whatsoever to prove that the service tax claimed as refund has b....