2025-VIL-736-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund, Unjust Enrichment – Refund claim of wrongly paid service tax on specified services on which exemption was available under Sr. No. 21(d) of Notification No. 25/2012-ST dated 26th June, 2012 - Whether the appellant is eligible for exemption under Sr. No. 21(d) of Notification No. 25/2012-ST dated 26th June, 2012 as amended, in respect of the input and final product transported to and from the factory - HELD - The Commissioner (Appeals) held that all edible items stated in the show cause notice that qualified for foodstuff and were transported by the appellant are entitled to exemption under Sr. No. 21 of Notification No. 25/2012 dated 28th June, 2012 as amended, for the period covered under the show cause notice - the finding of the Commissioner that exemption under Sr. No. 21 (d) of Notification No. 25/2012-ST dated 26th June, 2012 as amended must be interpreted in such a way so as to hold that edible items stated in the SCN qualified for foodstuff which were transported by appellant during the period covered under the show cause notice and they are entitled for exemption under Sr. No. 21 of the Notification No. 25/2012 dated 28th June, 2012 as amended. The finding of the learned Commissioner in this regard is liable to be upheld - The appeal is allowed by way of remand - Whether the rejection of the refund claim on the ground of non-submission of documents is justified - HELD - The appellant should have filed the supporting documents in favor of its application for refund, as per the requirement under Section 11B(1) of the Central Excise Act, 1944. The excuse given by the appellant that the record was bulky is not convincing. However, the appellant had submitted sample copies of invoices/bilties to substantiate their claim and had requested the Adjudicating Authority to direct any concerned officer to inspect the said documents. The authorities below did not consider these sample copies of invoices/bilties submitted by the appellant – Matter is remanded the matter back to the Adjudicating Authority to consider the matter afresh, after taking into consideration the sample copies of invoices/bilties submitted by the appellant - the appellant is directed to submit all the original documents or other evidence in support of the refund application, irrespective of the fact that the record would be bulky or there may be a very large number of invoices.
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