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Sew Infrastructure Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad-II

2015 (7) TMI 68 - CESTAT BANGALORE

Interest of delayed refund claim - Held that:- Appellant had filed the refund claim on 25.03.2008 and he draws my attention to the copy of the refund claim filed by them with the appeal memorandum. In fact there is no dispute on this fact also since this was what started more than one round of litigation in this case. Therefore in my opinion this was the date that should have been considered for the purpose of claim for interest by the appellant by the learned Commissioner (Appeals). - liability .....

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a and Ors. [2011 (10) TMI 16 - Supreme Court of India] followed. - Decided in favour of assessee. - ST/2235/2010-SM - Dated:- 5-3-2015 - B S V Murthy, Member (T),J. For the Appellant : Mr Anil Kumar B, Adv. For the Respondent : Mr S Teli, AR ORDER Per: B S V Murthy: Brief facts of the case are that, the appellants are engaged in the activity of building various infrastructural and other projects for Government and Non government organizations. They have filed four refund claims on 25.03.2008 for .....

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"Commercial or industrial Construction Services" or "Works Contract Services" and accordingly decide the eligibility of refund claim in question. Consequent to the Commissioner (Appeals-II) order the original adjudicating authority passed the orders vide OIO Nos. 28 to 30/2009 ST (R) dated 15.04.2009 holding that the services rendered by the appellants are rightly classified under "Commercial or Industrial Construction Services" and the service tax paid by them is i .....

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aken by the appellants are rightly classifiable under Works Contract Service and liable for service tax w.e.f. 01.06.2007. As the subject appeals relate to the period prior to 01.06.2007, the appellants are not liable for levy of service tax during that period i.e. prior to 01.06.2007. Accordingly all four appeals are allowed with consequential relief." Consequent to the Commissioner (Appeals) OIA Nos. 46 to 49/2009 (H-II) dated 30.07.2009 the appellants have applied for refund of ₹ 7 .....

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ling original refund claim, the appellants filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) also took the view that the refund claim was filed on 18.08.2009 and has been settled within the period specified and therefore no interest is payable. 3. From the brief facts which has been reproduced above which is in fact a reproduction of brief facts given by the Commissioner (Appeals) in his order shows that there refund claim had been filed earlier and the whole dispute .....

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