Vedhas Realtors Pvt. Ltd. Versus Commissioner of CGST & Central Excise, Navi Mumbai
Service Tax
2018 (9) TMI 1383 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 28-8-2018
Appeal No. ST/87105/2018 – A/87227/2018
Service Tax
Mr. S.K. Mohanty, Member (Judicial)
Shri Bharat Raichandani, Advocate for appellant
Shri Dilip Shinde, Asst. Commr (AR) for respondent
ORDER
Per: S.K. Mohanty
This appeal is directed against the impugned order dated 27.02.2018 passed by the Commissioner (Appeals), CGST and Central Excise, Audit-Thane. Rejection of refund claim of service tax paid on residential complex service, is the subject matter of the present dispute.
2. The appellant contended that the advance payment received from M/
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the show-cause notice and the appellant was never given any opportunity before adjudication of the matter to find out the contains of the said report. He further submits that the learned Commissioner (Appeals) also rejected the appeal of the appellant in a mechanical way, without considering even after the submissions made before him that the original authority had not provided copy of the report and thus, violated the principles of natural justice.
3. On the other hand, learned D.R appearing for Revenue reiterates the finding recorded in the impugned order.
4. Heard both sides and perused the records.
5. I find that consequent upon filing of the refund application, the department issued show-cause notice for necessary clarification on c
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iew, ends of justice will be met, if the matter is remanded to the original authority for readjudication of refund issue.
6. Accordingly, after setting aside the impugned order, the matter is remanded to the original authority with a direction to supply a copy of the report / statement of the divisional authorities to the appellant and thereafter, to decide the issue based on the documents to be submitted by the appellant in support of its claim that refund benefit should be available to them. Needless to say, that opportunity of personal hearing should be granted to the appellant before deciding the issue afresh. Further, the appellant is also directed to co-operate with the original authority for arriving at a proper conclusion regarding
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