2019 (5) TMI 1412

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....and Sh. Vaibhav Jajoo (CA) for the Respondents Sh. T.K. Sikdar, Authorized Representative for the Respondent ORDER PER: RAMESH NAIR The brief facts of the case is that the appellant are the buyers of the flat from the builder. The builder have paid the service tax and collected from the appellants. The appellants later on found that as per the judgment of Delhi High Court in the case of Suresh....

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.... they have paid the service tax for sale of the flat to the appellant and collected the same. Therefore, the appellant cannot provide more than these documents for their claim. He submits that the appellant have no access to the service provider's record such as ST-3 returns, and other documents, therefore it cannot be expected from the appellant to produce all those documents which are not in the....

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.... for purchase of the flat the appellant have borne the service tax liability which was paid and collected by the service provider i.e. Builder. In this position the appellant are prima facie entitled for the refund. I fail to understand that why the department is insisting for all those documents which are not in possession and control of the appellant which belongs to the service provider. The re....

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....solutely irrelevant for the reason that as regard assessment of the service provider it is Jurisdictional Officer who should take care of any such non-compliance on the part of service provider, therefore, on that ground appellants refund, who are not concerned about the availment of cenvat credit and compliance of the Rule 6, therefore, on this ground refund could not have been rejected. As per m....