TMI Blog2011 (2) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the refund sanctioned on the ground of limitation as well as on merits - order decided the dispute in favour of the respondents and remitted the matter to sanction refund claim to the extent made in time as per law subject to the assessee following the procedure prescribed by the CBEC - infirmity in the impugned order, Revenue’s appeal rejected - ST/1879 & 1880/2010 - - - Dated:- 4-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lore are a STPI unit engaged in export of services classified under the categories Consulting Engineer, Business Auxiliary Service and Information Technology Software Services. They took credit of service tax paid on various inputs such as Renting of Immovable Property, Telecom and Internet Services, Custom House Agent Service, Management Consultancy, Maintenance and Repair Services etc. The respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Service, Renting of Immovable Property Service and rejected Rs. 1,54,142/- relatable to other services. On appeals filed by the respondents, while upholding the order of rejection of refund claim on the ground of limitation, the Commissioner (A) vacated the orders of the original authority rejecting the refund claim on merits. He passed the following common order: Both the orders in original b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent submits that the impugned orders did not remit the dispute to be decided by the original authority. The Commissioner (Appeals) applied his mind and found that the respondents were entitled to refund claim on merits. He had also sustained the order of the lower authority rejecting part of the claim as barred by limitation. 4. On a careful consideration of the records of the case and submis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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