2008 (11) TMI 139 - AT - Service Tax

Refund claim by service recipient - Appellant s claim for refund rejected on the ground that refund claim can be filed only by the service provider namely the contractor - language of Section 11B of the Central Excise Act 1944 and the Tribunal s order in McNally Bharat Engineering Co. Limited makes clear that refund claim filed by the service recipient is maintainable - However since there is no finding on the eligibility of the appellants to refund impugned order is set aside and matter is remitted for fresh decision to the adjudicating authority

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal by remanding the case for a fresh decision regarding the refund claim of service tax for construction of residential flats. The appellant, a service recipient, is eligible to file a refund claim as per Section 11B of the Central Excise Act, 1944. The case was remitted to the adjudicating authority for a fresh decision.