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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Ajayan T.V, Member
TVS Motor Company Ltd. – Appellant
Versus
Commissioner of GST and Central Excise – Respondent
| Table of Content |
|---|
| 1. establishment of factual background and service tax demand. (Para 1 , 2 , 3) |
| 2. arguments put forth by the appellant and the department. (Para 4 , 5 , 6) |
| 3. court's analysis of the central issue regarding service tax adjustment. (Para 8 , 10 , 12) |
| 4. key legal principles regarding the refund claims and unjust enrichment. (Para 18 , 20 , 23) |
| 5. conclusion dismissing the appeal based on lack of merit. (Para 36) |
Per Mr. Ajayan T.V.
TVS Motor Company Ltd, the appellant herein, has assailed the impugned Order-in-Appeal No. 229/2015 (CXA-I) dated 28.10.2015 (impugned order) whereby the appellate authority has rejected the appeal preferred by the appellant challenging the Order in Original No.11/2013(ST) dated 29.07.2013 (OIO) passed by the Adjudicating Authority confirming a service tax demand of Rs.41,97,987/- along with applicable interest thereon.
2. The relevant facts, as emanating from the appeal records, are that the appellant is a manufacturer of motor cycles mopeds etc and is also registered as a service provider for providing various services, such as Consulting Engineer, Market Research Agency, Management Consultant, Architect and Online Information & Database Acces
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