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TMI Blog2015 (2) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar B. Patel, Chartered Accountant JUDGEMENT Per : Mr. H.K. Thakur; This appeal has been filed by the Revenue against OIA No. BVR-EXCUS-000-APP-100-13-14 dated 22.07.2013 passed by Commissioner (Appeals) Ahmedabad. 2. Shri Alok Srivastava (AR) appearing on behalf of the Revenue argued the appeal. Brief facts explained by him are that that the appellant entered into works contract wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient. The adjudicating authority verified the genuineness of the claim but rejected the refund vide the impugned order on the grounds of limitation. The adjudicating authority held that the service tax was deposited on 23.8.2010, 06.9.2010 and 06.10.2010 but they filed refund claim on 25.10.2012 i.e. after a span of two years, which is beyond the limitation prescribed under Section 11B of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent relied upon the following case laws to argue that where no service was provided no tax is liable and hence amounts paid have to be considered as a deposit to which time bar of Section 11B is not applicable:- (i) CCE, Kolahpur vs. Pratibha Constructions Engineers and Contractors (India) Pvt. Limited - [STO-2010[CESTAT-72 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp;(vii) U Foam Pvt. Limited vs. Collector of Central Excise - [1998 (36) ELT 551 (A.P.)] (viii) Commissioner vs. Suncity Alloys Pvt. Limited - [2007 (218) ELT 174 (Raj.)] (ix) CCE (Appeals), Bangalore vs. KVR Constructions - [2012 (26) STR 195 (Kar. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax is payable. Similarly Karnataka High Court in the case of CCE, Bangalore vs. Motorola Private Limited (supra) held that any duty paid by mistake cannot be termed as 'duty'. Similar view has been taken in the other case laws relied upon by the Respondent. In view of the above, it has to be held that the amounts paid by the Respondent cannot be termed as payment of duty but has to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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