2026 (4) TMI 674

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.... For the Appellant(s) : Mr. Joseph Prabakar For the Respondent(s) : Mr. B. Satish Sundar JUDGMENT DR. G. JAYACHANDRAN J. The Civil Miscellaneous Appeal is preferred by the Assessee, being aggrieved by the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, dismissing the appeal. 2. The facts of case is as below: 2.1. The appellant is a Nationalised....

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....ound fault, leading to passing the order in original, which reads as below: "I confirm the demand of Service Tax of Rs. 19,87,688/- (Service Tax Rs. 19,48,713/- and Edn, cess Rs. 38,975/-) (Rupees Nineteen Lakhs Eighty Severn Thousand Six Hundred and Eighty Eight Only) proposed in the show cause notice dated 27.02.2008, under Section 73(1) of the Finance Act, 1994. I demand appro....

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....by the adjudicating authority and having not been appealed against holds the field. In as much as the taxability has already been held against the assessee and the refund claim filed on the said ground of non-taxability stands rejected, the action of the assessee taking suo motu credit of the tax paid cannot be appreciated and held in accordance with law. It may not be out of place once again to m....

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....n the purview of the service tax. While so, the finding of the CESTAT holding that the appellant ought to have challenged the rejection of the refund claim is not legally sustainable. 5. We find that the payment of service tax been made by the appellant solely on the instructions of the audit team of the Central Excise Department. While so, having now found that the share of profit is not liabl....