CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member), rejected an appeal filed in connection of claiming refund of Service Tax.

The assessee had erroneously paid the Service Tax, with the introduction of separate services under the category of ‘Mining Service’ w.e.f. 01-06-2007, the Respondent/assessee were of the view that their service would fall under the new category and the Service Tax paid by them was not statutorily required to be paid. The Adjudicating Authority had rejected the refund claim. On appeal, the Commissioner had allowed the refund of Service Tax paid for the period prior to 01-06-2007. Thus the instant appeal was filed by the department.

The Court while rejecting the appeal by the revenue relied on the Judgment of CCE v. Vijay Leasing Co., 2010 SCC Online CESTAT 1488 and held that the present case was squarely covered by the decision of the Tribunal in the above case. [Commr. Of CES & ST v. Euro Industrial Enterprises (P) Ltd., Service Tax Appeal No. 1034 of 2009, decided on 04-03-2020]

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