KEC INTERNATIONAL LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against order in appeal dated 27/12/2005 which upheld the order in original dismissing the refund claim of the appellant.

(2.) THE relevant fact that arise for consideration are appellants had availed the services of goods transport operators for the period 16/11/97 to 02/06/98 and were liable to pay service tax on such services. The appellants on there own calculated the amount of service tax payable by them and deposited vide TR -6 challan in the government treasury. Subsequently, they filed the refund claim for the service tax paid by them on the ground, that the Hon'ble Supreme Court has held in the case of L.H. Sugar Factories Ltd. that such tax is riot payable. Adjudicating authority rejected the refund claim and on an appeal, Commissioner (Appeal) also held the same views.

(3.) NONE appeared for the appellant when the matter was called out in the first session but there was a request by the clerk of the advocate for pass over. The matter was passed over to the afternoon session and when the matter was again Called out, none appeared for the appellant.