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M/s. USV Limited Versus Commissioner of Service Tax, Mumbai-II

Demand of Service tax - Overseas service under reverse charge mechanism - Deposit of amount of service tax as per the objection raised by the audit officer - Appellant submitted that it is a settled position that refund if any arises against the pre-deposit made during the proceedings shall be refundable as outcome of the adjudication of such demand. The relevant date for the purpose of refund under Section 11B is the date of the adjudication order on the demand case and not from the date of dep .....

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favour of the assesse. Though the appellant filed refund claim prior to the dropping of demand but the refund arise from the date of adjudication order by which the demand was dropped. Therefore in any case the date of deposit of service tax cannot be taken as relevant date in terms of Section 11B of the Act. The judgments relied upon by the appellant are applicable as in those judgment it has been held that the refund of any amount deposited during the investigation and proceedings the limitati .....

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x-II, Mumbai whereby the Ld. Commissioner (Appeals) upholding the Order-in-Original No. ST/DIV-V/R-165/AAA/10-11 dt. 4.2.2011 rejected the appeal filed by the appellant. 2. The issue arising out of the Order-in-Appeal is that in a case where appellant deposited the amount of service tax as per the objection raised by the audit officer and subsequently issued a show cause notice demanding the service tax including the amount deposited by the appellant whether the time period of claiming refund of .....

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udication order therefore the refund arises only after adjudication of the show cause notice. He submits that it is a settled position that refund if any arises against the pre-deposit made during the proceedings shall be refundable as outcome of the adjudication of such demand. Therefore the relevant date in this case for the purpose of refund under Section 11B is the date of the adjudication order on the demand case and not from the date of deposit of service tax. He further submits that the a .....

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.) (iii) Commissioner of Central Excise, Chennai Vs. Hindustan Motors Ltd.-2009 (245) ELT 304 (Tri.-Chennai) (iv) Commr. of Cus., Bangalore Vs. Motorola India Pvt. Ltd.- 2006 (206) ELT 370 (Tri. Bang.) (v) Commissioner of Central Excise Vs. Ucal Fuel Systems Ltd.-2014 (306) ELT 26 Mad. (vi) Nissan Copper Ltd. Vs. Commissioner of Central Excise, & S.T. Vapi- 2015 (329) ELT 843 (Tri.-Ahmd.) (vii) Mahesshraj Chemicals Pvt. Ltd. Vs. Commissioner of C.Ex. Ahmedabad -2015 (317) 366 (Tri.-Ahmd.) 4. .....

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und on the ground of time bar. He further submits that if the Bench inclined to allow the appeal on limitation the matter should be remanded to the original authority to examine the issue of unjust enrichment which has not been gone into by both the authorities below. 5. I have carefully considered the submissions made by both the sides. Admittedly the service tax was paid on persuance by the audit officer in respect of overseas service under reverse charge mechanism. The dispute on the issue of .....

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