News Flash
  • तैराकी कोच एवं जीवन रक्षक(लाइफ गार्ड) की सेवाएँ तथा 7 लाख लीटर वाले तरणताल के निस्पंदन संयंत्र(फ़िल्टर प्लांट) के संचालन के लिए पत्र ठेकदारों से ऑनलाइन निविदाएँ - Click here
  • Hiring of Skilled Personnel for Cyber Forensic Lab - Click here
  • D.O. letter from Chairman, CBIC, regarding slow utilization from O.E. (Swachhta) fund - Click here
  • Annual General Transfer 2020 - Click here
  • Preparation of panel for selection of Superintendent/Inspector on deputation basis in Directorate General of Anti-profiteering New Delhi - Click here
  • CBIC introduces machine release of Goods. - Click here
  • Corrigendum in respect of revision of the existing Norms/ Guidelines for grant of Financial Assistance from welfare fund for setting up/refurbishing of Crèche in Commissionerates-reg. - Click here
  • Notifications issued to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C and to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
  • Opening of Office on 01st February, 2020. - Click here
  • Cancellation of Post Graduate Diploma in Commercial Laws (PGDCL) conducted by NLSIU, Bengaluru for Group- 'A' officers of CBIC from 03.02.2020-19.02.2020 at NACIN, Faridabad. - Click here
  • Annual Calendar of Departmental Examination for the year 2020-21. - Click here
  • Prospective Training Report to be conducted by NACIN and its Zonal Campuses for the month ofFebruary, 2020. - Click here
  • नासिन, फरीदाबाद में सी.बी.आई.सी. के समूह 'क' एवं 'ख' अधिकारियों के लिए "रासायनिक हथियारों के निषेध के लिए संगठन एवं रासायनिक हथियार अभिसमय" [Organization for the Prohibition of Chemical Weapons (OPCW) and Chemical Weapons Convention (CWC)] विषय पर एक दिवसीय पाठ्यक्रम दिनांक 28 फ़रवरी, 2020 के संबंध में. - Click here
  • Revised All Industry Rates(AIRs) of Duty Drawback notified. For details refer to notification no 07/2020-Cus.( N.T.) 2020. - Click here
View all

Refund / Rebate

S No Citation Name of the Party Subject Heading

1

2013 (1) ECS (154) (Tri-Mum)

M/s Tata Steel Ltd

Banking and other Financial service: As regards the argument that 'borrowing' is different from lending, and the service in the instant case has been rendered in relation to borrowing, borrowing and lending are two sides of the same coin and one cannot exist without other. Hence a service rendered in relation to 'borrowing' could also be considered as a service in relation to 'lending'

2

2012 (2) ECS (160) (Tri-Ahd)

M/s Gujarat State Road Transport Corporation

Respondent has discharged Service Tax liability and filed the refund claim belatedly. The claims of the respondent indicate that the said discharge of service tax amount is not required to be paid by them because it is an amount lying with the Government. We find that such claim seems to be inappropriate on the fact that till 2011 the said amount was service tax liability and on clarification given by the Board, the said amount was considered by the respondent as not taxable.
Even if we consider the said amount paid by the respondent as unconstitutional or non-leviable, the recourse to an assessee/respondent is to file a suit for recovery or file a writ petition, as has been held by the Constitutional Bench of the Apex Court in the case of Mafatlal Industries, 1997 (89) ELT, 247.

3

2013 (3) ECS (215) (Tri-Ahd)

Orchev Pharma P. Ltd

Refund Claim filed after six months from end of the relevant quarter time barred under Notification No. 41/2007 - ST

4

2013 (4) ECS (194) (Tri-Del)

M/s Divine Wellness Pvt. Ltd.

The refund is liable to be sanctioned after it is verified that input service have gone into the export services and it has to be seen from the concerned invoices.

5

2014 (3) ECS (167) (Tri - Ahd.)

M/s. Durham Spintex & Holding Pvt. Ltd.

Refund under Notfn. 17/2009-ST - Non compliance with the conditions laid down- Refund denied.

6

2014 (4) ECS (174) (Tri-Del)

M/s. Gopal Enterprises

During period prior to 01/06/07, the services of civil or industrial construction, construction of complex or erection, installation of commissioning, even if provided as an indivisible works contract would be taxable.

7

2014 (4) ECS (178) (Tri-Bang)

Mr. Josh P. John And Others

When a payment has been made as service tax or central excise duty, for claiming refund, the remedy also has to be taken under that law only.