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2016 (4) TMI 201 - CESTAT CHENNAI

2016 (4) TMI 201 - CESTAT CHENNAI - TMI - Period of limitation - Rejection of refund claim - Service tax paid on input services for the period July, 2011 to January, 2012 and February, 2012 to June, 2012 - Engaged in providing Pre-publishing Services relating to E-Publishing and are registered under the category of providing Information Technology Software Services - Appellant availed various input services for rendering export of services - Held that:- the Commissioner (Appeals) has power to co .....

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2016 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Shri S. Ramachandran, Consultant For the Respondent : Shri S. Mohan, AC (AR) ORDER Since the issue involved is common in all these appeals, they are taken up together for disposal. 2. The appellant M/s. Integra Software Services Pvt. Ltd., are 100% EOU engaged in providing Pre-publishing Services relating to E-Publishing and are registered under the category of providing Information Technology Software Services. For rendering expo .....

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st all the above five Order-in-Originals. The Commissioner (Appeals) vide OIA No. 31-35/2014 dated 23.12.2014 dismissed the appeals without going into the merits and held that the same is hit by limitation. 4. The Assistant Commissioner, Puducherry-II, vide OIO No. 65 - 69/2013 dated 13.06.2013, rejected the refund claims of the appellant assessee, for the period February, 2012 to June, 2012 and the appellant assesse filed appeals before the Ld. Commissioner (Appeals) against all the five Order- .....

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t of appeal Nos. C/40529 - 40533/2015, the Ld. representative, Shri S. Ramachandran, Consultant, appearing on behalf of the appellant assessee submits that the delay in filing of appeals, statutory period is 60 days and the delay is only 28 days which is well within the condonable period. The Ld. Consultant further submits that w.e.f. 28.05.2012, the provisions have changed, prior to the amendment the appeal could have been filed within 60 days but w.e.f. 28.05.2012, the period for filing of app .....

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608 (Tri.) The Ld. Consultant also filed copies of the orders passed by this Tribunal in the assessee s own case in Final Order No. 40449 - 40452/2013 dated 06.09.2013, in a batch of appeals filed by the Revenue against the order of the Commissioner (Appeals) allowing assessee s appeals, the Tribunal has upheld the orders of the Commissioner (Appeals) and rejected the Revenue appeals. 6. On the other hand, the Ld. AR, Shri S. Mohan, AC, submits that the Ld. Commissioner (Appeals) has rightly re .....

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earlier appeals disposed by the Tribunal. He also filed a copy of the order passed by the Commissioner, Central Excise, Puducherry, wherein at para 2.3, he has observed that the orders passed by the CESTAT, Chennai, referred above have been accepted on 29.11.2013. The Ld. Consultant also filed a copy of the Hon ble Supreme Court order in the case of Ramala Sahkari Chini Mills Ltd., UP Vs. CCE, Meerut - 2016-TIOL-20-SC-CX-LB, wherein the Hon ble Apex Court has inserted the question as to whether .....

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in Rule 2 (g) of the Cenvat Credit Rules, 2002 is to be understood to include items beyond the six items mentioned specifically in Rule 2 (g). The answer to the question referred, according to us, is self-contained in the order of reference which has referred, inter alia, to a three judge bench decision of this Court in Regional Director, Employees State Insurance Corporation Vs. High Land Coffee Works of P.F. X. Saldanha and Sons & Anr. - 1991 (3) SCC 617. There are other decisions of this .....

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