TaxTMI 
TaxTMI 
2020 (9) TMI 477
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....r the Appellant (s) Shri D.Haldar, Authorized Representative for the Respondent (s) ORDER The instant appeal has been filed by the assessee, M/s. Mahanadi Coalfields Ltd. against the Order-in-Appeal dated 25.6.2019 passed by the learned Commissioner (Appeals), Central Excise, Bhubaneswar. 2. The facts of the case in brief are that the appellant is a PSU engaged in the business of coal mining. ....
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....n appeal before the learned Commissioner (Appeals). Hence the present appeal before the Tribunal. 3. Shri Rajeev Kr. Agarwal, learned Chartered Accountant appeared for the appellant and Shri D.Halder, learned Authorized Representative appeared for the Revenue. 4. The learned Chartered Accountant submitted that they have duly reimbursed the service tax amount to the security service provider who ....
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....e of Navyug Alloys Pvt. Ltd. v. CCE, Vadodara-II, 2009 (13) STR 421, Mandev Tubes v. CCE, Vapi 2009 (16) STR 724 (Tri-Ahm), Umasons Auto Compo (P.) Ltd. v. CCE, Aurangabad 2016 (46) STR 405 (Tri-Mum.), to submit that even if tax which is liable to be paid under RCM, but is already paid by the service provider, it was not open to the department to confirm the same against the assessee. He further c....
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....e charge when the entire service tax amount has been reimbursed to the service provider who has deposited the same with the Govt. Treasury as claimed by the appellant. 8. I find that the original authority while confirming demand has observed that since the tax paid challans copies do not have legible bank seal, the same could not be relied. I find that the appellant has also submitted the paymen....