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TMI Blog2021 (7) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... tax but later on found that they were not liable to pay the service tax and filed the refund claim - it has been consistently held by various Courts that free services rendered by authorized service stations on behalf of the manufacturer are not covered under the definition of taxable service. The only ground on which the impugned order has rejected the refund claim is that Chartered Accountant certificate alone is not sufficient whereas in the present case the appellant filed the Chartered Accountant certificate and also filed the audited statements of accounts where the service tax paid was written off and the appellant has also produced a certificate from manufacturer which has also certified that the appellant had not made any claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant filed refund claim dated 20.07.2009 seeking refund of ₹ 8,77,391/- for the period from 01.04.2008 to 31.03.2009 being the amount of service tax wrongly paid under Business Auxiliary Service in respect of the reimbursements from the principal manufacturers towards the service. Thereafter, a SCN dated 13.11.2009 was issued proposing to deny the refund claim. After following the due process, the Deputy Commissioner rejected the refund claim vide his order dated 19.04.2010. Aggrieved by the said order, the appellant filed an appeal before the Commissioner (Appeals) who vide his Order dated 30.09.2015 rejected the same. Aggrieved by the dismissal of appeal, the appellant filed appeal before CESTAT and CESTAT vide F.O. No.20070/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder a bona fide belief that it was not liable to pay service tax on the amount received from their principals and hence had not issued any invoice and consequently had not passed the benefit to any third person. He further submitted that the Commissioner (Appeals) was not justified in rejecting the refund claim on the ground that the appellant had not furnished any other evidence other than the Chartered Accountant certificate in support of its claim that there was no unjust enrichment. He further submitted that the Chartered Accountant certificate is one of the admissible evidence to disprove unjust enrichment. He further submitted that it has been held by the Tribunal that Chartered Accountant certificate has sufficient evidentiary value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. After considering the submissions of both the parties and perusal of the material on record, I find that this is the second round of litigation. In the first round of litigation, the Tribunal vide its F.O. No.20070/2017 dated 17.01.2017 remanded the matter to the original authority to examine the challans furnished by the appellant and also verify the certificate of Chartered Accountant with regard to unjust enrichment but in denovo proceedings, the original authority has gone beyond the directions of the Tribunal and also rejected the refund on merits though the Commissioner (Appeals) has admitted in the impugned order that the appellant is not liable to pay service tax on free services and has only rejected the refund by holding that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts of the assessee. Further, in the case of Krishna Processors Pvt. Ltd. Vs CCE, Jalandhar, 2007 (210) ELT 529. In this case also, the Tribunal has accepted the Chartered Accountant certificate and granted the refund to the assessee. Further, in the case of Indian Oil Company Ltd. Vs CC, Navashiva, 2008 (228) ELT 572, the certificate issued by the Chartered Accountant was accepted as it was given after the verification of entire records and refund was granted. In the present case besides the Chartered Accountant certificate, the appellant has also produced audited statements of accounts as well as the certificate from the manufacturer which should be sufficient to hold that the appellant has not passed the incidence of tax to any other p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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