9911796707
TMI Blog2016 (2) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2011 against the services received during 01.01.2005 to 17.04.2006 from overseas agent is legally tenable, then rejection of refund claim on the ground of non-submission of BRC's is not supported by any provisions of law. - refund allowed - Decided in favor of assessee. - Service Tax Appeal No.ST/51565/2015-ST[SM] - Final Order No. A/53943/2015-SM(BR) - Dated:- 9-11-2015 - S. K. Mohanty, Member (J) For the Appellant : Ms Leeza, Adv For the Respondent : Mr G R Singh, DR ORDER Per S K Mohanty The present appeal is directed against the impugned order dated 23.03.2015 passed by the Commissioner (Appeals), upholding rejection of refund claim of ₹ 6,36,450/-in the adjudication order dated 23.01.2014. 2. The br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration by this Tribunal is as to whether service tax paid inadvertently, can be retained by the Govt. Exchequer on the ground of non-submission of BRC, especially in the contest of specific observations made by lower authorities that the appellant was not liable to pay service tax under Reverse Charge Mechanism. 5. For rejection of the refund application of the appellant, the Assistant Commissioner of Service Tax, New Delhi vide paragraph 3 in the adjudication order dated 23.01.2014, has recorded the following findings:- ... In view of the above, I find that the services of 'all the export orders procured, accepted, executed and payments realized' rendered from an overseas agent and received by the party during the period fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant was not statutorily required to discharge any service tax liability, payment of tax inadvertently made, is required to be refunded. Retention of such amount by the Govt. Exchequer is without the authority of law. Rejection of refund claim for non-submission of BRC's is not at all a defensible ground, in as much as, the requirement of the same arises only in case of refund of service tax paid on input services, which were exported. In the present case, since the authorities below have specifically recorded the findings that the refund claim of service tax including interest paid by the appellant under Section 66A vide Challan No. 00037 dated 26.06.2011 against the services received during 01.01.2005 to 17.04.2006 from over ..... X X X X Extracts X X X X X X X X Extracts X X X X
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