TaxTMI 
TaxTMI 
TaxTMI 
2017 (5) TMI 186
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.... these six appeals is identical and therefore, all the appeals are being disposed of by this common order. The details of six appeals are given herein below: Appeal No. Period of dispute Amount ST/20597/2016 Nov. 08 April 09 Rs.4,00,766/- ST/20598/2016 Oct. Dec. 10 Rs.13,72,760/- ST/20599/2016 Jan. March 11 Rs.17,65,541/- ST/20600/2016 April June 11 Rs.18,17,567/- ST/20601/2016 July Sep. 11 Rs.31,26,705/- ST/20602/2016 Oct. Dec. 11 Rs.23,07,857/- 2. Briefly the facts of the present case are that appellants are engaged in providing information technology enabled services to its group entities located outside India and the nature of services are Information Technology Software Services (ITSS) and the appellant ha....
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....Orders-in-Original and allowed the appeals by way of remand. The Commissioner (A) in principle sanctioned the refund but held that the appellant has no locus standii to claim the refund amount representing CENVAT credit of input service taxes, since this was already reimbursed by the customer. The learned Commissioner (A) also observed that given this aspect of reimbursement of taxes was not discussed and mentioned in any of the Orders-in-Original or the show-cause notices issued before, the original adjudicating authority should reconsider this specific aspect as well, while considering the claims. Against this observation of the Commissioner (A), all these appeals have been filed by the appellant that these observations is not sustainable....
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....ccompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty of excise and interest, if any, paid on such duty in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty and interest, if any, paid on such duty had not been passed on by him to any other person : Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-secti....
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....the incidence of such duty and interest, if any, paid on such duty to any other person; e) the duty of excise and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; f) the duty of excise and interest, if any, paid on such duty borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify : Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of duty and interest, if any, paid on such duty has not been passed on by the persons concerned to any other person. He....
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....h is not mentioned in the show-cause notice and in support of this submissions, he relied upon the following decisions: i. Dayanand Medical College & Hospital: 2014-TIOL-1515-CESTAT-DEL. ii. Deepak & Co. vs. CCE, New Delhi: 2014-TIOL-1233-CESTAT-DEL. Further, he also submitted that the appellant cannot be put in a worse off position than originally he was by reason of an appeal and in support of this submission, he relied on following decisions: i. Jaswal Neco vs. CC: 2015 (32) ELT 561 (SC) ii. Su. Jewels Exim Pvt. Ltd. vs. UOI: 2010 (253) ELT 713 (Bom.-HC) 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the records, I find....