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2018 (1) TMI 4 - AT - Service TaxRefund claim - taxes having been paid on certain services provided by it which were not taxable service - time limitation - When the order of the appellate Commissioner is read, it demonstrates that he has only examined the question of admissibility of refund of tax without examining the law relating to levy of service tax? - appellant says that larger Bench of this Tribunal has already decided the issue by its order dated 17.10.2016 in the case of Commissioner of Central Excise & Service Tax-III Vs. State Bank of Patiala [2016 (10) TMI 800 - CESTAT NEW DELHI] - Held that: - It may be stated that while deciding the question referred to the larger Bench, at no stage, pendency of the matter before the Apex Court has been taken into account. When the very scope and ambit of N/N. 22/2006-ST is under sub-judice before the Apex Court, it is premature on the part of the Tribunal to overreach the jurisdiction of the Apex Court - both the matters remanded to the learned adjudicating authority - appeal allowed by way of remand.
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