9911796707
TMI Blog2019 (5) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the service provider might have taken the cenvat credit and in such case whether service provider has followed the Rule 6 of Cenvat Credit Rules 2004 in respect of exempted services provided by him - HELD THAT:- The observation of the lower authority is absolutely irrelevant for the reason that as regard assessment of the service provider it is Jurisdictional Officer who should take care of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Suresh kr. Bansal & Ors. Vs UOI2016 (6) TMI 192 (Del.) there is no tax liability on sale- purchase of flat, accordingly the appellants filed refund claim in respect of service tax borne by them and paid and collected by the service provider. The lower authorities though agreed upon the merit that as per Delhi High Court judgment, the service tax is not payable but the claim was rejected for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not in the control of the appellant. 2.1 As regard the other appeals Sh. Vaibhav Jajoo, Ld. C.A. submits that the appellant have submitted certificate of the service provider, agreement of sale wherein it is clearly mentioned that the total consolidate amount is inclusive of service tax. With these documents the appellants claim can be sanctioned. He submits that in his own case this Tribunal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider. The refund can be processed on the documents submitted by the appellant. At the most appellant's bank account statement can be verified whether the payment as claimed by them were made to the seller. As regard, the payment of service tax, the same can be verified through department channel that the service provider is also a registered assessee of service tax, the sanctioning authority can v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. As per my above discussion, I am of the view that the matter needs to be reconsidered by the original authority. Accordingly, I set aside the impugned orders and remand the matter to the adjudicating authority to reprocess the refund claim keeping in mind the above observation and pass a fresh order. Appeals are allowed by way of remand to the adjudicating authority. (Operative portion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
