2026 (3) TMI 411

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....i Suzuki India Ltd, the appellants are engaged in the manufacture of motor vehicles and parts thereof; the appellants employ various professionals for different job profiles; the professionals employed are given an offer letter specifying certain conditions; one of the conditions is that they would give sufficient notice before leaving the organization and in case of failure to give sufficient notice the professionals are required to compensate by paying a "notice pay"; the second is for serving the organization for an agreed period in case the selected professionals are sent for training by the appellants; in case the professionals leave the organization they are required to pay the amount specified in the bond which is called "bond money"....

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....n-performance of a contract does not fall under the ambit of "agreeing to the obligation to refrain from an act or to tolerate an act or a situation or to do an act, as a declared service." They would further submit that the issue is already decided by the department itself, in the case of appellants themselves, vide order in original dated 21.12.2020 for the period April 2017 to June 2017. The order has not been challenged by the Revenue and the refund due to them has already been sanctioned to the appellants. They also relied on Hon'ble Madras High Court's decision in the case of GET & D, 2020 (1) TMI 1096 Madras High Court. 3. The learned counsel submits that Revenue cannot now take a different stand as held in SS Engineers, dated 07.....

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.... D India Limited vs. Deputy Commissioner of Central Excise, 2020 (1) TMI 1096 - Madras High Court * Rajasthan Rajya Vidyut Prasaran Nigam Ltd. vs. Commissioner of Central Goods and Services Tax, Customs and Central Excise, Jodhpur 1, 2022 (1) TMI 909-CESTAT New Delhi * Manipal Academy of Higher Education vs. Commissioner of Central Tax (Appeals), Belgaum, 2025 (4) TMI 818 - CESTAT Bangalore * M/s. Biocon Ltd VS. Commissioner of Central Tax, South Commissionerate, Bangalore, 2024 (7) TMI 8 - CESTAT Bangalore * Linde Engineering India Private Limited vs. CCE & ST - Vadodara-l, 2024 (10) TMI 1544- CESTAT, Ahmedabad * Linde Engineering India Private Limited vs. C.C.E. & S.T. -Vadodara-l, 2023 (3) TMI....

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.... submits that the appellant is entitled to refund under Section 11BB of Central Excise Act, 1944. She relies on the following cases: * M/s Cohesive Infrastructure Developers Pvt Ltd vs. Union of India & Prs., 2025 (4) TMI 451- Patna High court * M/s Dow Chemicals International Pvt Ltd vs. Commissioner of Service Tax-VII, Mumbai, 2021 (11) TMI 991- CESTAT Mumbai * Sandvik Asia Ltd vs. Commissioner of Income Tax-I, Pune, 2006 (197) E.L.T. 257 (SC) * Ranbaxy Laboratories Ltd vs Union of India and Ors., 2011 (10) TMI 16- S.C. 6. Shri Narinder Singh and Shri Yashpal Singh, learned authorized representatives for the Revenue reiterate the findings of the impugned orders. 7. Heard both sides and perused the....