Case Law Details
Bharat Cylinders Vs Commissioner of GST & Central Excise (CESTAT Chennai)
In the case of M/s. Bharat Cylinders v. Commissioner of GST & Central Excise [Service Tax Appeal No. 40090 of 2014 dated June 01, 2023], the CESTAT (Customs, Excise and Service Tax Appellate Tribunal) in Chennai determined that if a refund request coincides with a period in which a demand has been established, the taxpayer will only be eligible for a refund if the demand is overturned.
Facts:
M/s. Bharat Cylinders (“the Appellant”) is inter alia providing goods transport agency services (“GTA services”). The Appellant being a service provider transported cylinders to the bottling unit and mistakenly paid service tax under forward charge in the year 2010, since in case of GTA services the recipient of service is liable to pay GST.
The Appellant filed refund claim of INR 54,736/- for the period January 2010 to December 2010. However, the Adjudicating Authority rejected the refund claim. Aggrieved by rejection Order the Appellant filed an Appeal before the Commissioner of Central Excise (Appeals), Madurai who vide Order-in-Appeal No. 125/2013 dated September 30, 2013 (“the Impugned Order”) rejected the appeal of the Appellant.
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