9911796707
|
Home
Issues:
1. Appeal against the order passed by the Commissioner (Appeals) challenging the erroneous application of legal provisions. 2. Determination of duty liability and passing on the duty incidence to the customer. 3. Consideration of retrospective amendment under Section 160 of the Finance Act, 2003 for exemption on services provided by Goods Transport Operator. 4. Assessment of refund claim for Service Tax paid by the assessee. Analysis: 1. The appeal before the Appellate Tribunal challenged the order passed by the Commissioner (Appeals) on the grounds of erroneous application of legal provisions. The Revenue-Appellant argued that the Commissioner's order lacked proper appropriation of facts and legal provisions, leading to incorrect application of the law. The Revenue sought to set aside the impugned order and restore the order-in-original. 2. The respondent's Advocate contended that the duty liability had not been passed on to the customer, as evidenced by the unchanged sale price of the finished product before and after the imposition of service tax. Referring to the retrospective amendment under Section 160 of the Finance Act, 2003, the Advocate highlighted that the amendment provided exemption on services provided by Goods Transport Operator to specific entities. The Advocate emphasized that the refund should be granted for the Service Tax collected, considering the retrospective effect of the amendment. 3. The Assistant Commissioner of Central Excise & Customs, Balasore, had already sanctioned the refund for a specific period, citing that the duty incidence had been borne by the assessee and not passed on to any other person. The Assistant Commissioner's order was supported by the jurisdictional Superintendent's report, confirming the non-passing of duty liability to customers. The Tribunal noted that the Commissioner (Appeals) also found no infirmity in the impugned order, as the sale price of the finished product remained constant before and after the service tax imposition. Consequently, the Tribunal dismissed the Revenue's appeal, upholding the order granting the refund to the assessee. 4. In conclusion, the Tribunal upheld the decision to grant the refund to the assessee, as the duty liability had not been transferred to customers, and the incidence of duty was borne by the assessee. The retrospective amendment under Section 160 of the Finance Act, 2003, played a crucial role in determining the eligibility for the refund claim. The Tribunal's decision was based on the findings of the Assistant Commissioner and the Commissioner (Appeals), affirming that the appeal filed by the Revenue had no merit, leading to the dismissal of the appeal.
|
