2023 (5) TMI 1269

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssessee uses the GTA services. Vide exemption Notification No.  25/2012-ST dated 20/06/2012 as amended by Notification No.  3/2013- ST dated 1/03/2013, exemption was granted for payment of Service Tax on GTA services if the same were used for transportation of food stuff including tea, coffee, etc. The Appellant being manufacture of biscuits was eligible for concession granted under Notification No.  3/2013-ST dated 1/03/2013. However, without noticing this beneficial Notification they continued to pay the Service Tax on GTA services during the period May 2013 to October 2013. After realizing that they are not required to pay Service Tax on such activity, they stopped further payment of Service Tax and filed refund claim for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case. Both the authorities have not given proper consideration for the CA Certificate nor have given any speaking order nor referred the same in their Orders. Therefore, he prays that the present appeal may be allowed. 3. The Learned AR submits that the Appellant has failed to prove that their claim is not hit by unjust enrichment clause. He also relies on the case law of Shree Balaji Warehouse, M/s. Satya Warehouse and M/s. Im Shree Sai Ram Vs. Commr. of Central excise & Service Tax, Panchkula- 2022 (2) TMI 900-CESTAT Chandigarh, Wherein the issue is as to whether the refund claims filed by the assessee has to first complete the process of re-assessment of the Returns filed as held in the case of ITC. Accordingly, he submits that the App....