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2021 (10) TMI 1393
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....pellant : Shri Mrugesh Pandya, Advoacte For the Respondent : Shri J.A Patel, Superintendent (AR) ORDER RAMESH NAIR The Brief facts of the case are that the appellant have paid the service tax of Rs 1,14,68,627 on reverse charge mechanism in respect of service received from their parent company Bombardier Transportation Sweden under the invoice No FMN10000073 dated 17.12.10. The appella....
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....regard the ground that the service tax paid by the appellant is an advance therefore, it is not refundable in terms of Rule 6(1A) of the Service Tax Rules, 1994 the said allegation not raised in the Show cause notice therefore, on this ground rejection of refund claim is beyond the scope of SCN. He further submits that their payment of service tax is actual payment in relation to the particular in....
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.... the appellant is deposit under Rule 6(1A) of Service Tax Rules, 1994 and (ii) They had not established that the incidence of service tax was not passed on. As regard the first ground we find that first of all there is no charge in the show cause notice for denial of refund on this ground. Secondly, even if Rule 6(1A) is referred, we find that appellant have clearly made the service tax payment in....