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2016 (5) TMI 610 - DELHI HIGH COURT

2016 (5) TMI 610 - DELHI HIGH COURT - 2016 (41) S.T.R. 407 (Del.) - Period of limitation - Refund of Service tax - Section 11B of the Central Excise Act, 1944 with Section 83 of the Finance Act, 1994 - Held that:- CESTAT ought to have first satisfied itself that the services rendered by the appellant was, on facts, amenable to service tax and different from the other three appeals which were heard together - in view of the decision of Tribunal in the case of Alar Infrastructures Pvt. Ltd. Versus .....

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.L. Ganapathi, Advocate, for the Petitioner. Shri Satish Kumar, Senior Standing Counsel, for the Respondent. ORDER CM No. 30042/2015 (for exemption) : Exemption allowed subject to all just exceptions. 2. The application is disposed of. CM No. 30043/2015 (for condonation of delay in refiling the appeal) 3. For the reasons stated in the application, the delay in refiling the appeal is condoned. 4. The application is disposed of. CEAC 47/2015 5. Notice. Mr. Satish Kumar, Senior .....

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he appeal by Alar Infrastructures Pvt. Ltd. being CEAC No. 11/2015 [2015 (40) S.T.R. 1066 (Del.)] and remanded the appeal to the CESTAT for a fresh decision. 8. Just as in the case of Alar Infrastructures Pvt. Ltd., the CESTAT has as far as the appeal of the present appellant is concerned, rejected its appeal on the ground that the claim made by the appellant for refund of service tax was barred by limitation on a reading of Section 11B of the Central Excise Act, 1944 ( CE Act ) with Sectio .....

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