CESTAT Mumbai

Paid Under Doubt, Refunded Never: CESTAT Mumbai Holds That Service Tax Paid on Exempt Educational Support Services Cannot Be Reclaimed Without Challenging the Self-Assessment

Sodexo paid service tax on housekeeping and canteen services to educational institutions, then learnt from a Board circular that the services were exempt. The Mumbai Bench of CESTAT refuses the refund on three footings: the self-assessment was never challenged, limitation did not restart with the circular, and credit notes did not cure unjust enrichment.