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Commissioner of Service Tax, Bangalore Versus SR Nova Pvt Ltd

2015 (9) TMI 210 - CESTAT BANGALORE

Denial of refund claim - Bar of limitation - Held that:- Commissioner (Appeals) has not discussed the issue relating to limitation and in the interim order passed by this Tribunal, in the case of Apotex Research Ltd & Others [2015 (3) TMI 346 - CESTA .....

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. - ST/1497/2010-SM, ST/1498/2010-SM, ST/1499/2010-SM, ST/1500/2010-SM, ST/1501/2010-SM - Dated:- 3-3-2015 - B. S. V. Murthy, Member (T),J. For the Appellant : Mr N Jagadish, AR For the Respondent : None ORDER Per: B S V Murthy: Nobody is present on .....

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as the above mentioned cases and are numbered as ST/1491-1493/2011 and it has been requested that those appeals may be listed for hearing. 2. The learned A.R. submits that the orders-in-appeal under challenge has considered appeals filed in respect o .....

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nd these submissions to be correct. Accordingly, I consider that it would be appropriate to take up the appeals listed today for hearing. 3. Out of the five appeals listed, only in Appeal No. ST/1497/2010, the amount involved is more than ₹ 5,0 .....

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r.)] and CCE & ST, Bangalore Vs. Mico Ltd. [2012 (281) E.L.T. 680 (Kar.)]. 4. As regards Appeal No. 1497/2010, learned A.R. submits that the original authority had rejected the refund claim on two grounds. The first ground was that a portion of t .....

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The learned Commissioner has not at all discussed this issue of limitation and has not considered this aspect at all and decided the appeal only on the ground of nexus between the input services and out-put service. 5. He fairly submits that as regar .....

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limitation, in the absence of any finding, it is necessary that the Commissioner should consider the issue afresh. Therefore, he submits that the matter may be remanded to the original authority to consider the issue afresh. 6. I find that Commissio .....

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