2017 (1) TMI 1025

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....o the petitioner. 2. The petitioner is a contractor who had undertaken the work for regulating entry of persons into the Airport Terminal of the Calicut Airport by collecting admission fee. The petitioner had undertaken the work for the period from 10.01.2002 to 31.03.2005, which was further extended to 17.01.2007. During the pendency of the contract, service tax was introduced with effect from 10.09.2004. Petitioner paid the service tax of 9,62,201/- Rs. as per the return filed for the period from 01.04.2005 to 17.01.2007. However, the 4th respondent namely the Airport Authority of India made remittance of service tax from the petitioner's security amount totaling an amount of Rs.18,54,456/- as service tax for the period from 10.09.....

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....he had the facility to avail and utilise the service tax paid as input service credit under the provisions of CENVAT Credit Rules, 2004, the petitioner is not entitled for any refund. Hence, the petitioner has approached this Court challenging Ext.P14. 4. Counter affidavit has been filed by respondents 1 to 3 and 6 to 8 supporting the stand taken by them. Another counter affidavit is filed by respondents 4 and 5 wherein also they supported the stand taken in Ext.P14. 5. The short question involved in the writ petition is whether the petitioner is entitled for refund of the aforesaid amount as claimed in the present writ petition. There is no dispute about the fact that the petitioner had satisfied the service tax liability in respect ....