2019 (2) TMI 1405 – CESTAT CHANDIGARH – 2019 (21) G. S. T. L. 444 (Tri. Chan.) – Refund of service tax paid – Jurisdiction – rejection on the ground that that the appellant is registered as service provider in Gurugram, therefore, the refund claim is required to be filed there. Therefore, they are not entitled to claim refund from the Panchkula office – Held that:- The appellant has filed refund claimed either of the Commissionerates of Gurugram and Panchkula. The appellant is registered with the Service Tax department, Gurugram. However, as the Housing Board Haryana paid service tax on the rendered by the appellant to the Panchkula Commissionerate, then the appellant is having jurisdiction to file refund with the Panchkula Commissionerate. Therefore, they have rightly filed refund claim before the Panchkula Commissionerate.
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Further, the appellant has produced certificate from the Housing Board Haryana certifying that the appellant can file refund of service tax paid by Housing
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f Mega Exemption Notification No.25/12-ST dt.20.6.2012. The appellant filed refund claim to the Assistant/Deputy Commissioner of Service Tax, Gurugram, who rejected the refund claim on the ground that the refund was to be given by the Service Tax Panchkula Commissionerate as the service tax had been paid by the Housing 2 ST/60551/2018 Board Haryana there. The appellant filed the refund application with the Assistant Commissioner, Service Tax, Panchkula on 6.3.2017. The Assistant Commissioner, Service Tax, Panchkula rejected the refund claim on the ground that that the appellant is registered as service provider in Gurugram, therefore, the refund claim is required to be filed there. Therefore, they are not entitled to claim refund from the Panchkula office. Against this order, the appellant is before me. 3. Ld. Consultant appearing on behalf of the appellant submits that on account of rejection of refund claim by either of the Gurugram Commissionerate and Panchkula Commissionerate as th
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gram. However, as the Housing Board Haryana paid service tax on the rendered by the appellant to the Panchkula Commissionerate, then the appellant is having jurisdiction to file refund with the Panchkula Commissionerate. Therefore, they have rightly filed refund claim before the Panchkula Commissionerate. Further, I find that the appellant has produced certificate from the Housing Board Haryana certifying that the appellant can file refund of service tax paid by Housing Board Haryana and the service tax borne by the appellant. In that circumstance, I hold that the appellant is entitled to file refund claim before the Panchkula Commissionerate. Therefore, the concerned officer of Panchkula Commissionerate is directed to sanction the refund claim to the appellant within 30 days of receipt of this order. 7. The appeal is allowed in the above terms. (dictated and pronounced in the court) – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanage
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