Service Tax
TRT-2025-
Cestat Ahmedabad
Date:-28-07-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order date – 28 July 2022
Facts
- The appellant, Shri Ram Laxman Sthapatya Co., is engaged in providing services to military establishments.
- The appellant could not produce the full text of the contract before the Revenue authorities and solely for that reason, the refund has been rejected.
- The appellant has provided certificates of Garrison Engineers showing the nature of work done and the date of contract, which are two relevant factors needed for processing the claim.
- The lower authorities did not examine the documents produced by appellant and rejected the refund.
- Aggrieved, the appellant has appealed before the Tribunal.
Issue
- Whether appellant is eligible to claim refund of service tax under Section 102 of the Finance Act, 1994?
Order
- The Tribunal observed that Merely because the original contracts could not be produced, due to them being covered by Official Secrets Act, the rejection of refund claim is not correct.
- The orders of lower authorities do not examine the certificates of the Garrison Engineers which prescribes not only the nature of contract but the date of contract as well.
- The original adjudicating authorities were directed to take the Certificate of the Garrison Engineers on the face value and process the refund claim accordingly, for each contract and give finding.
- The impugned order is set aside and matter is remanded to original adjudicating authority.
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