2016 (10) TMI 1180 - AT - Service Tax

Refund claim - duty paid under protest - GTA service - Held that - the issue involved stands decided but submits that the matter be remanded as certain other documents are required to be scrutinized for factual verification - appeal allowed by way of remand.

Summary

Issues:
Refund claims for GTA services within mining area rejected by lower authorities.

Analysis:
The judgment by the Appellate Tribunal CESTAT NEW DELHI involved the disposal of three appeals with identical issues. The appellant, engaged in coal mining, paid duties under protest for GTA services on a reverse charge basis. They filed refund claims stating that the services by transporters did not fall under GTA services as no consignment notes were issued, and the goods' movement was within the mining area. The lower authorities rejected the refund claims.

The appellant's advocate highlighted recent Tribunal decisions in the appellant's favor, stating that services without consignment notes cannot be considered under GTA services, shifting the tax liability to the assessee. The Tribunal had previously ruled in the appellant's favor in similar cases.

The Revenue's representative acknowledged the settled issue but requested a remand for further scrutiny of additional documents. The appellant's advocate did not object to the remand request.

Ultimately, the Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority to decide the refund claim based on the legal principles established by the Tribunal in the earlier cases referred to during the proceedings.