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TMI Blog2008 (10) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... p Chaudhari, JJ. Shri Ramit Mehta, for the appellant. S/Shri Rishabh Sancheti V.K. Mathur, for the respondent. [Judgment per : N.P. Gupta, J.]. - This appeal has been filed by the assessee seeking to challenge the impugned orders of the Tribunal, so also of the authorities below. The appeal was admitted vide order dated 14.2.2007, on the following substantial question of law:- Whether in the facts and circumstances the claim to refund of service tax which has been paid in excess wrongly could have been refused? 2. The necessary facts are, that the assessee voluntarily deposited certain amounts with the department, purportedly representing service tax on different services, which were charged by the assessee from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nctions in a totally de-centralised environment, through recruiting the professionals who are expert in the particular field. The learned Assistant Commissioner also found, that the assessee did not furnish complete details and evidence relating to refund claim to verify amount claimed by the assessee. The claim and documents did not show as to how they arrived at the value of non-taxable services, and that mere production of statement showing value of unit-wise taxable services and services, which are non-taxable services cannot be considered authentic/ genuine document, for the purpose of granting refund. It was also found, that nowhere the evidence produced by the assessee establish, that the service tax collected by them has not been v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund has no merit, and the appeal was dismissed. 7. We have heard learned counsel for the parties, and have gone through the relevant provisions of the Finance Act 1994, enacting provisions for levy of service tax, so also the relevant provisions of Central Excise Act, as well. 8. At the outset, it may be observed, that under the scheme of things, starting from Section 73 onwards it is clear, that the assessee himself is to deposit service tax in form ST-3, there is no provision for assessment. Passing of assessment order is contemplated only in cases where the notice is issued under Section 73, and it is found, that service tax is not levied or paid, or has been short levied or short paid etc. In that view of the matter, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter, the reasonings given by the learned Commissioner, in the order Annex.2, also cannot sustain. 10. Then remains the order Annex.1, which proceeds on the basis, as quoted above, while according to the learned counsel for the appellant, all relevant and necessary documents had been shown in original, and photostat copies were produced on record, but they have not been looked into. 11. In that view of the matter, the question as framed is required to be answered against the Revenue, and in favour of the assessee, but at the same time, the relief which we are inclined to grant is, only to the effect, that while setting aside the orders Annex.2 and 3, we remit the matter back to the Commissioner (Appeals-II), Central Excise and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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