Case Law Details
Rajendra Mittal Construction Company Pvt Ltd Vs Commissioner of CGST (CESTAT Delhi)
CESTAT Delhi held that where the duty becomes refundable as a consequence of judgement decree order or direction of appellate authority Appellate Tribunal or any Court, the date of such judgement decree, order or direction shall be the relevant date.
Facts- The appellants have been registered for providing work contract services and construction other than residential complex services. During the audit, Department observed that work contract services have been provided by the appellant in the capacity of a sub-contractor of M/s. NBCC. The appellant however, had not paid any service tax on the belief that the services were exempted vide entry at Sl. No.12A of Notification No.25/2012-ST dated 20.06.2012. On demand, the appellant deposited part amount of his service tax liability of Rs.12,00,290/- with the interest of Rs.35,342/-.
Thereafter, the appellant was served with three Show Cause Notices demanding a service tax of Rs.21,72,592/- along with the interest and imposition of penalty. The proposals made vide the Show Cause Notices were initially confirmed by the Original Adjudicating Authority. However, the appeals against the said order were allowed by Commissioner (Appeals).
Hence, the appellant filed the refund claim dated 22.01.2021 of Rs.12,00,290/- along with the interest of Rs.35,342/- as was deposited vide challans dated 09.08.2015 along with the refund of Rs.18,39,238/-, the amount of pre-deposit paid on 18.10.2009.
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