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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI
P.G. CHACKO, C.N.B. Nair, JJ.
Shriram Cement Works -Appellant
Versus
Commissioner of Central Excise -Respondent
FINAL ORDER NOS. 70 TO 73/2001-D in APPEAL NOS. ST/7/2000-D TO ST/9/2000-D
Decided On : 22-02-2001
Ashok Mehta
C.N.B. Nair, Technical Member. - All these appeals relate to refund applications filed by the appellant in respect of service tax payments. The refund amounts in those cases were ordered to be credited to the Consumer Welfare Fund and not to the appellant. When the matter went before the Commissioner (Appeals), he held that in view of the validation of actions under the Service Tax Rules with retrospective effect under section 117 of the Finance Act, 2000, the appeals are not maintainable. The appellants challenge that decision in the present appeals.
2. When the matter came up for arguments today, none appeared on behalf of the appellants. A letter dated 17-2-2001 from the appellant requesting for decision of the case on merit has been placed before us.
3. The Learned SDR submits that, in an identical matter involving section 112 of the Finance Act, the Larger Bench of the Tribunal did not entertain the appeal in view of the provisions of section 112 of the Finance Act, 2000. We find that the provisions of sections 112 and 117 of the Finance Act, 2000 are pari materia, though they are to different subjects. The decision of the Larger Bench settles the issue against the appellants and that order is binding on us. Appeals fail and are dismissed.
