2016 (10) TMI 282

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... application was submitted on a subsequent date by which time refund became eligible, on the ground that on the date of filing the refund claim they were eligible for the refund. 3. At the outset itself, the Ld. Counsel for the appellants submits that the Tribunal Vide Final Order No. A/10191-10192/2013 dated 11.01.2013 [2013-TIOL-747-CESTAT-AHM], in their own case, has held the issue in their favour, as follows:- "As regards second issue, ld. Counsel relies upon the decision of the Tribunal in the case of East India Minerals Ltd. [2012 (27) S.T.R. 18 (Tri-Kolkatta)] wherein it was held that the refund claim of service tax should be allowed, since on the date of filing claims the requirement of notification is satisfied. This means that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ones, rent-a-cab, CHA and surveyor charges and professionals in respect of the respondent had already been subject matter of challenge in relation to another period and had been held in favour of the respondent by Commissioner (Appeals), which decision has not been carried further by the assessee, the Tribunal was justified in relying upon the same and deciding in favour of the respondent. It is settled legal position as held by the Apex Court in the case of Radhasoami Satsang v. CIT - (1992) 193 ITR 321 (S.C.) (though in the context of the Income-tax Act), that strictly speaking, res judicata does not apply to income-tax proceedings. Again, each assessment year being a unit, what is decided in one year may not apply in the following year b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al being based upon a finding of fact, in absence of any challenge to the said finding of fact on the ground of perversity, the same does not give any rise to any question of law. 7. Insofar as the principle laid down by the Apex Court in case of C. K. Gangadharan (supra) is concerned, there can be no dispute as regards the general proposition of law enunciated by the Apex Court. However, the Apex Court has not laid down that in case of the same assessee, if identical transaction for earlier period has not been taxed either at the original stage or after being assessed to tax has been held to be not taxable in appeal proceedings, it would be open to revenue to re-agitate the same issue without either challenging the earlier order of the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner of Customs & Central Excise, Amravati [2016 (41) S.T.R. 109 (Tri.-Mumbai)]. The Ld. Authorised Representative therefore contends that the earlier decision of the Tribunal in their own case is no more binding. 6. On careful consideration of the arguments of both sides and examination of the records, we find that the issue in contention here has been examined in detail by the Tribunal in the appellant s own case (supra), and in the case of East India Minerals Ltd vs. Commissioner of Central Excise, Customs & Service Tax, Bhubaneswar [2012 (27) S.T.R. 18 (Tri.-Kolkata)]. The Tribunal has also examined the issue in WNS Global Services (P) Ltd. (supra). The decision in the WNS Global Services (P) Ltd. Case (supra) was upheld by the Hon'ble....