2022 (4) TMI 1299

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....e appellant Shri Nitin Ranjan, Deputy Commissioner (AR) for the respondent ORDER The short point in this appeal of M/s Maharashtra Ex-Servicemen Corporation Ltd, against order-in-appeal no. PUNEXCUS- 001-APP-404/18-19 dated 2nd November 2018 of Commissioner of Central Tax (Appeals-I), Pune, is the upholding of the order of the original authority rejecting claim for refund of Rs.4,24,405 p....

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....ervice Tax Act, 2017 to enable availment of credit. He contends that, as the same transaction had been subjected to tax twice, they had sought refund of the payment made under Finance Act, 1994 which, by ceasing to have effect on 30th June 2017, disbarred their customers from availing credit. He therefore submitted that being a governmental body, and established with welfare objectives privileged ....

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.... of continuous supply of service, to be the date of each episode envisaged in the contract. As the impugned services were taxable under Finance Act, 1994 in accordance with the statutory powers, tax was rightly discharged. It was the difficulties faced by their customers in availment of credit of such tax in July 2017 that prompted them to cancel these invoices and issue fresh invoices after disch....