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TMI Blog2018 (1) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... tor allow the credit of the service tax already paid in respect of the services which are subsequently not provided by an assessee. The assessee s refund claim filed under Section 11 B of Central Excise Act, 1944, having been rejected and not challenged the appellant s claim of suo motto credit involved in the present appeal cannot be accepted - appeal dismissed. - ST/320/2009 - FINAL ORDER No.43138/2017 - Dated:- 18-12-2017 - Smt. Archana Wadhwa, Judicial Member And Shri B. Ravichandran, Technical Member Shri J. Shankarramman, Advocate for the Appellant Shri A. Cletus, ADC (AR) for the Respondent ORDER Per : Archana Wadhwa After hearing both sides, we find that the appellant is providing services under the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings were initiated against them for denial of such credit of the tax paid resulting in passing of the present impugned order by the original adjudicating authority and upheld by the Commissioner (Appeals). The present appeal is against the order off the appellate authority vide which the suo motto refund entry made by the assessee stands denied to them. 3.1 The Ld. Advocate appearing for the appellants fairly agrees that the earlier order of the Assistant Commissioner was not put to challenge by them and as such attained finality. However, he submits that the present proceedings should be limited only to suo motto refund adjusted in terms of Rule 6 (3) of the Service Tax Rules, 1994, which permit independent crediting of service tax, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority in the adjudication, relatable to the refund claim filed by the appellant, the same stands upheld by the adjudicating authority and having not been appealed against holds the field. In as much as the taxability has already been held against the assessee and the refund claim filed on the said ground of non-taxability stands rejected, the action of the assessee taking suo motto credit of the tax paid cannot be appreciated and hold in accordance with law. It may not be out of place once again to mention that the provision of Rule 6 (3) of STR, 1994 , do not relate to dispute on the taxability and simplicitor allow the credit of the service tax already paid in respect of the services which are subsequently not provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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