9911796707
TMI Blog2024 (11) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... t was paid on the reimbursable expenses. The claim has not been substantiated by the petitioner. Under the circumstances, no merits in challenge the impugned order. However, one opportunity can be given to the petitioner to produce the documents before the respondents to substantiate that petitioner was indeed entitled for refund of the amount paid by the petitioner. The impugned order is quashed and the case is remanded back to the respondent to pass a fresh order. It is made clear that, it is the last opportunity to the petitioner to substantiate his claim. Since the impugned order was passed in the year 2019, the respondent shall pass order as expeditiously as possible preferably within a period of six months from the date of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, Public Works Department, Government of Tamil Nadu, Tharamani, Chennai 600 113 for the reasons stated in Para 22 supra. 4. It appears that the petitioner had earlier suffered an adverse order in Order-in-Original No.30/2004 dated 07.04.2004 whereby the service tax demand of Rs. 35,30,598/- was confirmed on the reimbursable expenses paid to M/s.Tahal Consulting Engineers Limited, Israel, in terms of Section 73(2) of the Finance Act, 1994. 5. Apart from the aforesaid demand, penalty was also imposed on the petitioner under Section 76 of the Finance Act, 1994 and interest under Section 75 of the Finance Act, 1994. 6. The petitioner unsuccessfully challenged the aforesaid order dated 07.04.2004 before the Assistant Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chequer, such as challans, ST-3 returns etc. The documents submitted by them support only the processes made by them to make the payment leading to the issue of cheque. In the instant case, the claimant have produced their internal documents which support their process or payment only, but they have failed to produce the proper evidences/documents such as Payment Challan for their payments made as service tax. They have not produced copies of the ST3 returns filed with the department for the relevant period. It is also not known as to whether they had availed cenvat credit for the payment made to the tune of Rs. 95,06,778/- under reverse charge and utilised the same for payment of their Service Tax liability in the absence of any returns fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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