Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 994 - AT - Service TaxDenial of refund claim - Bar of limitation - Held that:- Action of the Respondent by contesting the issue on merits itself constitutes a case of ‘deemed protest’ and no time limit will be applicable even as per the second proviso to Section 11B of the Central Excise Act, 1944. However, the amounts were not paid as duty at the time of providing of services but was paid only when the investigation was initiated by the Revenue. In the facts and circumstances the amounts paid will be a case of ‘Deposit’ and will not be a situation of payment of duty when on merits Respondent got a favourable order from the appellate channel. The amount so paid was not recovered on the invoices and department has also not rejected the refund claim on unjust-enrichment. Accordingly, it is held that amounts paid by the Respondent was a ‘Deposit’ and not payment of duty when on merits the case was decided in favour of the Respondent. - Decided against Revenue.
|