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TMI Blog2019 (12) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... laimant had filed a declaration while seeking waiver of show-cause notice that the amount paid will not be sought as refund. Appeal dismissed - decided against appellant. - Service Tax Appeal No. 20735 of 2019 - FINAL ORDER NO. 21216/2019 - Dated:- 16-12-2019 - MR. S.S. GARG, JUDICIAL MEMBER For the Appellant : Mr. K. Dayanand, CA For the Respondent : Mrs. D.S. Sangeetha, Jt. Commr. (AR) ORDER The present appeal is directed against the impugned order dated 10/04/2019 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are holders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal shall be filed in the matter including no refund shall be claimed in future. Therefore, a show-cause notice under C. No. IV/10/57/2017 STR dated 31/01/2018 was issued to the appellant as to why the instant refund claim should not be rejected for the reason that the same was unsubstantiated in terms of any specific statutory provisions, as it appeared to be an afterthought to reopen the closed issue. 2.2. By following the due process, the Assistant Commissioner vide Order-in-Original dated 15/03/2018 rejected the refund claim. Aggrieved by the said order, appellant filed appeal before the Commissioner who also rejected the same. Hence, the present appeal. 3. Heard both the parties and perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishna H T Vs. Commissioner of Central Tax 2018-TIOL-1819-CESTAT-BANG. c. Jossy Edwin Pinto Vs. CCE CT, Mangalore 2019-TIOL-2437-CESTAT-BANG. d. Aerosol Filters Pvt. Ltd. Vs. CCT 2019-TIOL-631-CESTAT-BANG. 5. On the other hand, learned AR defended the impugned order and submitted that the Commissioner (Appeals) has given cogent reason for denying the refund. She further submitted that during the course of audit, appellants have voluntarily made the payment and requested for waiver of show-cause notice. The payment was made without any protest. She also submitted that as per the Board clarification F.No. 137/46/2015 ST dated 18/08/2015 it was provided that payment of penalty without issuance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of service tax, interest and penalty made by them in pursuance of audit objections. I note that, further the respondent under Para 13, pointed out that as per Board clarification contained in letter F. No. 137/46/2015-ST dated 18/08/2015 wherein it is clarified that in the event waiver of show-cause notice is sought by the assessee after payment of applicable penalty, there is no obligation on the part of the Department to proceed further in the matter. It was also indicated that such notion is based on verdict of Hon ble Supreme Court in the case of CC, Mumbai vs. Virgo Steels, reported in 2002 (141) E.L.T. (598) SC. It was held by the Hon ble Court that the individual always had a right to waive off such right i.e., issue of show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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