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VIT Consultancy Pvt. Ltd V/S Commissioner of Service Tax, Chennai-I


Company & Directors' Information:- H S CONSULTANCY PVT LTD [Active] CIN = U74140WB1988PTC044368

Company & Directors' Information:- S M CONSULTANCY PVT LTD [Active] CIN = U74140WB1992PTC057293

Company & Directors' Information:- N AND T CONSULTANCY SERVICE PRIVATE LIMITED [Strike Off] CIN = U67120MH2001PTC130680

Company & Directors' Information:- E TO E CONSULTANCY PRIVATE LIMITED [Active] CIN = U63030KA2008PTC048557

Company & Directors' Information:- R. A. CONSULTANCY PVT. LTD. [Under Process of Striking Off] CIN = U67120WB1994PTC066521

Company & Directors' Information:- V G CONSULTANCY PRIVATE LIMITED [Active] CIN = U74899DL1993PTC054746

Company & Directors' Information:- K .P. A. CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140WB2010PTC142889

Company & Directors' Information:- T K M CONSULTANCY INDIA PRIVATE LIMITED [Strike Off] CIN = U74140KL1998PTC012694

Company & Directors' Information:- A & A CONSULTANCY PVT. LTD. [Active] CIN = U74140WB1986PTC040777

Company & Directors' Information:- Y K CONSULTANCY (INDIA) PRIVATE LIMITED [Active] CIN = U74140DL2003PTC121113

Company & Directors' Information:- CHENNAI TAX CONSULTANCY PRIVATE LIMITED [Active] CIN = U74999TN2020PTC136737

Company & Directors' Information:- L M J CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140DL2010PTC208950

Company & Directors' Information:- M U S INDIA CONSULTANCY LIMITED [Strike Off] CIN = U74900WB2013PLC191253

Company & Directors' Information:- R A D CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140DL2011PTC224038

Company & Directors' Information:- Y. K. M. CONSULTANCY PRIVATE LIMITED [Active] CIN = U74900DL2013PTC254940

Company & Directors' Information:- J. P. CONSULTANCY PRIVATE LIMITED [Active] CIN = U51909GJ2002PTC040433

Company & Directors' Information:- P C CONSULTANCY PVT LTD [Active] CIN = U74210WB1991PTC053835

Company & Directors' Information:- J A CONSULTANCY PRIVATE LIMITED [Under Process of Striking Off] CIN = U93090MH2008PTC188284

Company & Directors' Information:- S K A CONSULTANCY PRIVATE LIMITED [Active] CIN = U74999UP2020PTC136502

Company & Directors' Information:- U G CONSULTANCY SERVICE PRIVATE LIMITED [Strike Off] CIN = U99999DL1992PTC051418

Company & Directors' Information:- D M M CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140WB2010PTC151887

Company & Directors' Information:- C I S (INDIA) CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74120BR2013PTC021019

Company & Directors' Information:- P S P CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74900DL2011PTC222022

Company & Directors' Information:- N. K. CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140HR2006PTC036471

Company & Directors' Information:- M E CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140KL2012PTC031172

Company & Directors' Information:- V F C CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140RJ2015PTC048025

Company & Directors' Information:- E & C CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140TN2007PTC062260

Company & Directors' Information:- L & R CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140TN2009PTC072839

Company & Directors' Information:- M F S CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140MH2008PTC177948

Company & Directors' Information:- H H S CONSULTANCY PRIVATE LIMITED [Active] CIN = U74120MH2013PTC250345

Company & Directors' Information:- M & W CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74910TN2004PTC053384

Company & Directors' Information:- M P CONSULTANCY PVT LTD [Strike Off] CIN = U74120WB1996PTC081085

Company & Directors' Information:- J. L. CONSULTANCY PVT LTD [Active] CIN = U74140WB1985PTC039818

Company & Directors' Information:- S E S CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74999WB2011PTC170939

Company & Directors' Information:- M J M CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140DL2005PTC133200

Company & Directors' Information:- A C G CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140DL2005PTC140720

Company & Directors' Information:- H M S CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140DL2010PTC201488

Company & Directors' Information:- D & G CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U65990DL2011PTC214142

Company & Directors' Information:- R H H H CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74900AP2014PTC095348

Company & Directors' Information:- R. S. U. CONSULTANCY SERVICE PRIVATE LIMITED [Strike Off] CIN = U74900MP2009PTC021755

Company & Directors' Information:- A & C CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140KA2008PTC046754

Company & Directors' Information:- A P R CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U93000KA2014PTC073639

Company & Directors' Information:- D C D CONSULTANCY PRIVATE LIMITED [Active] CIN = U74999RJ2020PTC071399

Company & Directors' Information:- V Z CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140MH2007PTC170875

Company & Directors' Information:- F T CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74900CH2007PTC030854

Company & Directors' Information:- M AND M CONSULTANCY PVT LTD [Strike Off] CIN = U74140PB1985PTC006557

    Final Order No. 41381/2017 in Appeal No. ST/41284/2017-SM

    Decided On, 02 August 2017

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONORABLE JUSTICE: ARCHANA WADHWA
    By, MEMBER

    For Petitioner: V.S. Manoj Kumar, Advocate And For Respondents: S. Subramaniyam, AC (AR)



Judgment Text


1. After hearing both sides, I find that the appellant who is an exporter of services, filed refund claim of accumulated Cenvat credit, in terms of the provisions of Rule 5 of Cenvat Credit Rules, with their jurisdictional Assistant Commissioner of Commissionerate-I. The said refund claim was sanctioned by the Assistant Commissioner. Revenue filed appeal before the Commissioner (Appeals), on the ground that Commissionerate-I was not having any jurisdiction over the assessee's factory and the refund claim should have been filed with Commissionerate-III, who had the proper jurisdiction. The Commissioner (Appeals) accepted the Revenue's appeal and set aside the impugned order passed by the Assistant Commissioner, Commissionerate-I, on this sole ground itself.

2. Feeling aggrieved with the said order of the Commissioner (Appeals), assessee filed the present appeal.

3. Ld. Advocate appearing for the appellant submits that they are registered with Commissionerate-I, has been filing their returns with Commissionerate-I and as such filed the refund claim with Commissionerate-I only. As such the refund claim was filed with the Commissionerate having jurisdiction over them. If Commissionerate-I was not having jurisdiction, it was for the authorities to say so and not to decide their refund claim. He also submits that the refund has already been sanctioned to them and the division of the Commissionerate is only for ease of working and the department is one only and the refund actually sanctioned by the authorities cannot be rejected on the hyper technical grounds.

4.1 After hearing the ld. DR, I find that there is no dispute about the facts and nor about legal issue and the appellant's entitlement to the refund of the accumulated Cenvat credit. The only ground on which the Commissioner (Appeals) has set aside the order of the lower authority sanctioning refund is that the officer was not having jurisdiction inasmuch as the refund should have been filed with Commissionerate-III. In the absence of any dispute about legality of the refund claim or about appellant's entitlement to the same, I find that setting aside the order by the Commissioner (Appeals) is not justified. In case, the officer who sanctioned the refund claim was not having jurisdiction over the appellant, it was for him to return the papers back to the assessee for proper filing or to transfer the same to the correct Commissionerate. In any case, the appellate authority set aside the order instead of remanding the matter to be re-adjudicated by the proper officer.

4.2 At this stage, I do not deem it fit to remand the matter to the proper Commissionerate/Officer as the

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refund has already been sanctioned and there is no dispute about merits of the refund. Accordingly, I set aside the impugned order and restored the order of the original adjudicating authority with consequential relief to the appellant, if any, as per law. Appeal is allowed in above terms.
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