2021-VIL-819-BOM-ST

SERVICE TAX High Court Cases

Service Tax - Rejection of refund claim– Appellant/assessee was authorised SEZ developer – Appellant appointed a contractor and sought various services from it under category of BAS – During relevant period service provider raised four debit notes towards service tax – Approval Committee granted necessary approval as sought by appellant – Appellant paid service provider and thereafter filed refund claim in terms of Notification No.12/2013 – Assistant Commissioner rejected refund claim and Commissioner (Appeal) upheld order of Assistant Commissioner – Tribunal held that appellant had not got services in question duly approved by Approval Committee and hence it was not entitled for claim for refund under Notification No.12/2013 – instant appeal by assessee alleging that Tribunal was bound by its earlier order in case of Mahindra Engineering Services Ltd – HELD - in the case of Mahindra Engineering Services Ltd refund claimed has been filed after approval was granted by Approval Committee – This was held to be sufficient compliance with requirements of Notification No.09/2009 – Appellant before Tribunal has also raised a contention that conditions of Notification No.09/2009 are similar to conditions in Notification No.12/2013 – Tribunal did not consider contention raised by appellant – Merely because particular argument was not raised when earlier proceedings have decided will not be sufficient ground to disregard earlier adjudication made on merits – It will not be permissible to disregard earlier view on ground that a particular contention has not raised at time of passing earlier order – Impugned order is set aside – Matter remanded to the Tribunal – Appeal allowed by remand

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