9911796707
TMI Blog2015 (6) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent : Shri A. B. Kulgod, AC (AR) ORDER Per: Shri Anil Choudhary The appellant M/s Western Coalfields Ltd. is in appeal against Order-in-Appeal No. SN/127/NGP/2008 dated 28.11.2008 passed by the Collector of Central Excise (Appeals), Nagpur. 2. The brief facts are that the appellant had filed refund claim on 29.3.2007 as follows: - 1. Service Tax paid on Goods Transport Agency services provided prior to 1.1.2005 i.e. before levy of Service Tax on GTA. ₹ 5,89,950/- 2. Service Tax paid on Coal transported through wagon loading whereas coal transported though wagon loading does not attract Service Tax. ₹ 12,67,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be issued as Service Tax of ₹ 5,89,950/- was paid by them under the heading Goods Transport Agency services provided to them before 1.1.2005. It was further contended that the Service Tax paid in mis-conception that the payment made to the transporter on or after 1.1.2005 should also fall under the said category. The legal position is that services rendered prior to 1.1.2005 will not fall under the category of Goods Transport Agency and hence the appellant is entitled for refund of the said amount. A detailed statement on services received prior to 1.1.2005 was submitted, a copy of which is also annexed in the appeal book. From the bare reading of detailed chart, it is evident that the details of voucher no. and date, name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rving that the appellant has not submitted the copy of bills in original substituting their claim. As regards the Service Tax paid on coal transport wagon, loading and unloading of the coal and wagon loading did not attract the Service Tax. As regards the claim for excess payment of Service Tax, it is observed that the appellant have not submitted original bills/challans raised by the parties, ST-3 returns for the relevant period showing actual value and Service Tax payable as well as paid. It was further observed that from the documents submitted pertaining to excess payment of Service Tax, there is some mismatch. It was further contended by the appellant that payment in respect of the differential amount, it is observed in the Order-in-Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments produced before the adjudicating authority feels to test any documents, the same can be called for. If the concerned authority feels to verify the documents for the entire period, in that case, the adjudicating authority will depute the officials to verify the documents at the office of the appellant. (iii) I also direct the appellant to file the CA certificate by the Chartered Accounted in support of the refund claim. (iv) As regards the excess payment of Service Tax due to calculation error, the same shall be verified on sample basis for the period of two months and further corroborated by the certificate by the CA to be filed by the appellant. (v) In case of verifying the calculation error, if the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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