TMI Blog2014 (10) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... of Vodafone Cellular case are entirely different from the present case. Moreover, in the said judgment, this Tribunal has held that a time limit of one year would be applicable from the date of payment of service tax while in the present case, time limit has been specified in the Notification itself. The only issue is the relevant date. In the present case, the appellant is not required to pay any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Vodafone Cellular Ltd. vs. CCE, Pune-III (Order No. A/31-39/14/CSTB/C-I dated 18.12.2013. (ii) Deepak Spinners Ltd. vs. CCE reported in 2014 (302) ELT 132 2. The learned advocate for the appellant argued that the Vodafone Cellular case is a Division Bench case and is binding on the Single Member and in the said case, it has been held that time limit will start from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary to discuss each and every judgment for sake of brevity and only the judgments passed by the Hon'ble High Courts were discussed and the order was based upon the same. 4.1 I have gone through the judgment of the Division Bench of this Tribunal in the case of Vodafone Cellular Ltd. (supra). This case was relating to rebate of service tax paid on taxable service exported and was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11B of the Central Excise Act. In view of the said position, the facts of Vodafone Cellular case are entirely different from the present case. Moreover, in the said judgment, this Tribunal has held that a time limit of one year would be applicable from the date of payment of service tax while in the present case, time limit has been specified in the Notification itself. The only issue is the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of CCE, Coimbatore vs. GTN Engineering (I) Ltd. reported in 2012 (281) ELT 185 (Mad.) which has been extensively quoted in the order. This order is based upon High Court's order, which is higher body than Tribunal. 5. In view of the said position, I do not find any mistake apparent from the record and the ROM application is dismissed. (Dictated in Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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