2022 (7) TMI 925

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....Before the Commissioner (Appeals), the order dated 31.01.2020 passed by the Deputy Commissioner rejecting the refund claim filed by the appellant under section 11B of the Central Excise Act 1944 made applicable to service tax matters by section 83 of the Finance Act 1994, had been assailed. 2. The appellant had provided works contracts services to National Building Construction Corporation [NBCC] in terms of a contract that was entered prior to 01.04.2015 when there was no levy of service tax on such services under an exemption notification. However, w.e.f. 01.04.2015 the said exemption was withdrawn as a result of which the services rendered after 01.04.2015 became leviable to service tax. The service tax liability was to be divided equal....

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....nd claims of the appellant at the respective jurisdictional authorities. The refund claim was accordingly sent to the service tax department at Greater Noida, Delhi and Jaipur. In the present case, we are concerned with the refund claim sent to the Jaipur service tax department. 5. The department issued a show cause notice proposing to reject the refund claim. The appellant filed a reply but the Assistant Commissioner rejected the refund claim. The appeal filed by the appellant before the first appellate authority was also rejected. The appellate authority held that as the appellant had not paid any tax it could not claim refund and that there were no documents to support the fact that NBCC had not passed the burden of tax to any other per....