{"id":226892,"date":"2020-03-12T13:30:42","date_gmt":"2020-03-12T08:00:42","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=226892"},"modified":"2020-03-12T11:10:27","modified_gmt":"2020-03-12T05:40:27","slug":"cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/","title":{"rendered":"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/b> 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.<\/p>\n

The assessee had erroneously paid the Service Tax, with the introduction of separate services under the category of \u2018Mining Service\u2019 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.<\/p>\n

The Court while rejecting the appeal by the revenue relied on the Judgment of CCE<\/i> v. Vijay Leasing Co<\/i>., 2010 SCC Online CESTAT 1488<\/a> 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]<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member), rejected <\/p>\n","protected":false},"author":8808,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[31242,39954,39955,39953],"class_list":["post-226892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-assessee","tag-erroneous-self-assessment","tag-mining-service","tag-refund-of-service-tax"],"yoast_head":"\nCESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of P.K. 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The appellants, who were engaged in execution of construction services, were issued Show Cause Notice dated 07-10-2010\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":222537,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/11\/26\/cestat-direct-nexus-between-an-input-service-and-an-output-service-is-sufficient-to-claim-refund-on-the-said-input-service-if-claimant-is-engaged-in-export-of-the-same\/","url_meta":{"origin":226892,"position":3},"title":"CESTAT | Direct nexus between an input service and an output service is sufficient to claim refund on the said input service if claimant is engaged in export of the same","author":"Bhumika Indulia","date":"November 26, 2019","format":false,"excerpt":"Custom, Excise and Service Tax Appellant Tribunal (CESTAT): S.S. Garg (Judicial Member) remanded the matter to its original authority where the appellants had appealed against an order where the Commissioner of Central Excise and Central Tax had partially allowed and rejected their refund claim on various grounds. The appellants were\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":311487,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/16\/demand-of-service-tax-u-s-73-a-of-finance-ac-incorrect-when-broadcasters-service-tax-is-not-retained-cestat-legal-news\/","url_meta":{"origin":226892,"position":4},"title":"Demand of service tax u\/s 73-A of Finance Act, 1994 incorrect when broadcaster\u2019s service tax is collected and not retained: CESTAT reiterates","author":"Simranjeet","date":"January 16, 2024","format":false,"excerpt":"\u201cWith coming into force of interest provisions, the revenue neutrality concept has undergone a change, so as to consider duty neutrality different from revenue (Duty+interest) neutrality. Latter at time may not exist, even if former is present.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/01\/CESTAT-2.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/01\/CESTAT-2.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/01\/CESTAT-2.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/01\/CESTAT-2.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":256073,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/26\/if-two-reasonable-constructions-of-a-taxing-provision-are-possible-that-construction-which-favours-the-assessee-must-be-adopted\/","url_meta":{"origin":226892,"position":5},"title":"CESTAT | If two reasonable constructions of a taxing provision are possible, that construction which favours the assessee must be adopted; Appeal allowed","author":"Editor","date":"October 26, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed with the point of consideration of eligibility of the appellant for refund of 4% of Special Additional Duty (SAD). The appellant made the above claim for refund and after due adjudication, the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/226892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=226892"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/226892\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=226892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=226892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=226892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}