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Alar Infrastructures Pvt Ltd Versus Commissioner of Central Excise, Delhi-I

2015 (11) TMI 841 - DELHI HIGH COURT

Denial of refund claim - Bar of limitation - Applicability of Section 11B - Held that:- Court finds that the question of applicability of Section 11B of the CE Act read with Section 83 of the Finance Act, 1994 to the refund application of the Appella .....

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tax at all, the question of processing the refund application of the Appellant with reference to Section 11B of the Act would not arise. - CESTAT ought to have first satisfied itself that the services rendered by the Appellant was, on facts, amenable .....

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to service tax would it then take up the question whether in terms of Section 11B of the Central Excise Act, 1944 and the claim of the refund was barred by limitation. - Matter remanded back - Decided in favour of assessee. - CEAC No. 11/2015 - Date .....

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Delhi, Principal bench ( CESTAT') has by the final order dated 22nd October, 2014 dismissed the Appellant's Appeal No. 56798/2013 is that the claim of the Appellant for refund of service tax was barred by limitation with reference to Section .....

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service tax, the one year limitation period stipulated in Section 11B of the CE Act would apply. 2. According to the Appellant, the services rendered by it, viz., Business Auxiliary Services' were provided to recipients outside India and therefor .....

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February 2010. It is the further contention of the Appellant that on facts its case is no different from the facts in the three other appeals which were heard together by the CESTAT with the appeal of the Appellant and which were allowed by the same .....

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ld arise only if the CESTAT came to the conclusion that the services rendered by the Appellant were in fact liable to service tax. If, on the other hand, the CESTAT finds that the services rendered by the Appellant were not amenable to service tax at .....

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sion of this Court in Hind Agro Industries Limited v. Commissioner of Customs 2008 (221) ELT 336 (Del.). In that decision the Court has discussed the legal position emerging from the decision of the Supreme Court in Mafatlal Industries v. Union of In .....

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