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TMI Blog2022 (4) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner (AR) for the respondent ORDER The short point in this appeal of M/s Maharashtra Ex-Servicemen Corporation Ltd, against order-in-appeal no. PUNEXCUS- 001-APP-404/18-19 dated 2nd November 2018 of Commissioner of Central Tax (Appeals-I), Pune, is the upholding of the order of the original authority rejecting claim for refund of Rs.4,24,405 paid as service tax despite the liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. He contends that, as the same transaction had been subjected to tax twice, they had sought refund of the payment made under Finance Act, 1994 which, by ceasing to have effect on 30th June 2017, disbarred their customers from availing credit. He therefore submitted that being a governmental body, and established with welfare objectives privileged with exemption under Income Tax Act, 1961, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of each episode envisaged in the contract. As the impugned services were taxable under Finance Act, 1994 in accordance with the statutory powers, tax was rightly discharged. It was the difficulties faced by their customers in availment of credit of such tax in July 2017 that prompted them to cancel these invoices and issue fresh invoices after discharging tax under the new statute. 5. While it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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