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2015 (11) TMI 841 - DELHI HIGH COURT

2015 (11) TMI 841 - DELHI HIGH COURT - 2015 (40) S.T.R. 1066 (Del.) - 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 Appellant would 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 tha .....

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inds that the services rendered by the Appellant were in fact amenable 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 - Dated:- 14-10-2015 - S Murlidhar And Vibhu Bakhru, JJ. For the Appellant : Mr N.L. Ganpathi, Adv For the Respondent : Mr. Satish Kumar, Senior Standing Counsel ORDER 1. The only ground .....

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tters. Therefore the CESTAT held that as regards claims for refund of 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 therefore, they were exempt from service tax liability by the Export of Services Rules, 2005 read with Central Board of Excise & Customs (CBEC) Circular No.111/05/2009-ST dated 24th Fe .....

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