VODAFONE (I) LTD. Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THE applicant Vodafone (I) Ltd. filed this application under Rule 41 of the CESTAT (Procedure) Rules 1982 for implementing the order of this Tribunal dated 14 -7 -2014. Vide order dated 14 -7 -2014 this Tribunal passed the following order : -

(2.) BRIEF facts of the case are that the stay application filed by the Revenue has been dismissed by this Tribunal. Therefore, the applicant prays that rebate/refund be sanctioned to them and filed an application under Rule 41 of the CESTAT (Procedure) Rules 1982 for implementing the order of this Tribunal dated 14 -7 -2014. During the pendency of this application, the appeal filed by the Revenue before this Tribunal was finally got disposed of on 21 -8 -2014 vide Order No. A/1381 -1385/CSTB/C -I [2015 (37) S.T.R. 286 (Tribunal)] wherein this Tribunal directed the Jurisdictional Asst. Commissioner to dispose of the refund/rebate claim within a period of one month from the date of receipt of that order. The matter came up for hearing on 23 -9 -2014 wherein the learned A.R. stated that as the order dated 21 -8 -2014 has been received by the department on 16 -9 -2014 only and as per the order they have to implement the order of this Tribunal within one month and as the time of implementation is not yet over, he sought adjournment. In the circumstances, the matter was adjourned (sic) was called the learned A.R. submitted that the Revenue is intending to file an appeal against the order of this Tribunal and for filing appeal they need some more time and sought adjournment in the matter. The matter was adjourned to 27 -10 -2014. When the matter came up for hearing on 27 -10 -2014 the learned A.R. submitted a report dated 22 -10 -2014 submitted by the learned Commissioner of Service Tax Mumbai III, stating that in compliance to the CESTAT Order No. S/386 -389/13/CSTB/C -I and Order No. A/503 - 508/13/CSTB/C -I, dated 12 -3 -2013 [ : 2013 (31) S.T.R. 738 (Tribunal)] wherein the appeal filed by the applicant was already allowed by this Tribunal against the order passed by the Commissioner (Appeals), Pune and the refund claim was sanctioned but the learned, Commissioner of Service Tax Mumbai was of the view that it is not compulsory to follow the view taken by other Commissionerate and he was of the view that the department's case is having merit and he had pleaded for granting stay. In the circumstances, the learned A.R. sought time and prayed that the Tribunal to pass a necessary order in this regard. The matter was again adjourned to 28 -10 -2014 to find out what steps the department has taken in this matter. On 28 -10 -2014 when the matter was called the learned A.R. submitted a letter dated 28 -10 -2014 wherein Shri S.K. Singh, OSD, of CBEC (Judicial Cell) stated that the Board is considering filing a civil appeal against the CESTAT order dated 21 -8 -2014. As the Tribunal was not satisfied with the action taken by the Department therefore, the matter was adjourned to today with a direction to the learned A.R. to file a detailed report stating what steps the department has taken in the matter to implement the order of this Tribunal passed on 14 -7 -2014 and on 21 -8 -2014. Today when the matter was called, a report was received from the learned Commissioner of Service Tax, Mumbai III and enclosing letter dated 28 -10 -2014 to the appellant seeking certain documents to scrutinize the refund claim of the applicants. The queries which were raised in the order is that -

(3.) CONSIDERING that the claim is having a bearing of interest on the amount of refund therefore, the authorities have to take expeditious steps to sanction the refund claim to keep in mind the interest is to be paid from the kitty of the general public. The copy of this order be sent to the Chairman, CBEC, Secretary (Rev), the Ministry of Finance and the Hon'ble Finance Minister for necessary consideration. The matter to come up for further proceedings on 17 -11 -2014. Copy of this order be given Dasti.