2025 (7) TMI 344

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....thereby, was not eligible, in terms of section 11B of Central Excise Act, 1944 as made applicable to Finance Act, 1994, to refund of tax paid in excess was incorrect is agitated in this appeal of M/s Haren Ventures Pte Ltd against order [ order-in-appeal no. MUM-SVTAX-002-APP-472-16-17 dated 14th October 2016 ] of Commissioner of Service Tax - II (Appeals), Mumbai. 2. In brief, M//s Haren Ventures Pte Ltd, a company incorporated in Singapore and global distributors of 'e-magazine' called 'Survey Today', had appointed M/s Tulsiyat Tek Private Limited as collecting representative for enabling payments by local distributors to be remitted to the appellant herein in convertible foreign exchange after withholding commission of 1%. It would ap....

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....conditions are satisfied, namely (a) omitted (b) payment of such service is received by the service provider in convertible foreign exchange. It is an undisputed fact that in the agreement executed between the appellant and M/s. TTPL, it is nowhere to be seen that payment of service is to be made to M/s. TTPL by the appellant in convertible foreign exchange. Further, the appellant have not submitted any Bank Realization Certificate to that effect. I find that the payment of such service is not received by the service provider i.e.- M/s. TTPL in convertible foreign exchange. Thus the refund claim made by the appellant is not admissible on this count also. 13. I find that claim of refund/rebate of service tax paid on all taxable serv....

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....nd' only on the premise that the identity of the person who had actually borne the incidence of tax was not available and the person who did was entitled to claim at any time. He relied upon the decision of the Hon'ble Supreme Court in Oswal Chemicals & Fertilizers Ltd v. Commissioner of Central Excise, Bolpur [2015 (318) ELT 617 (SC)] and of the Tribunal in Marigold Paints Pvt Ltd v. Commissioner of Central Excise, Cochin [2008 (9) STR 365 (Tri.-Bang)]. He placed further reliance on the decision of Hon'ble Supreme Court in JB Boda & Co Pvt Ltd v. Central Board of Direct Taxes, New Delhi [air 997 SC 1543] and in the decision of the Tribunal in Import Express India Pvt Ltd v. Commissioner of CGST, Mumbai Central [2020 (38) GSTL 40 (T....