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M/s. Hot Spot Color Lab. Versus C.C.E. Indore

2016 (10) TMI 391 - CESTAT NEW DELHI

Rejection of refund claim - period of limitation - nature of differential duty paid by the assessee on issuance of SCN - The appellants kept quiet for a period of three years and it is only after the Supreme Court's decision in other assessee's case laying down that the value of the materials is not required to be added in the value of the services, was passed, the appellant approached the Revenue for refund of the excess amount deposited by them. - Held that: - the payments made by the appe .....

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me, stands rightly rejected on the ground of limitation - appeal rejected - decided against appellant. - Appeal No. ST/1848/2010-ST(SM) - Final Order No. 54058/2016-ST(SM) - Dated:- 6-10-2016 - Hon'ble Ms. Archana Wadhwa, Member ( Judicial ) Shri A.K. Batra, Advocate for the Applicants Shri H.C. Saini, DR for the Respondent ORDER Per Archana Wadhwa: The appellant is engaged in providing services under the category of photography service and is registered with the service tax department since .....

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ld not be confirmed on the gross value. 2. In view of the above developments, the appellant deposited the differential service tax of ₹ 1,51,881/- vide challans dated 02.12.2006 and 01.03.2007. As the assessee had deposited the disputed differential service tax amount, no proceedings were initiated against them by way of issuance of show cause notice. As per the appellant the disputed issue i.e. whether the value of the goods is required to be added in the value of the services and as to w .....

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urt was that the value of the material shall not be included while computing the value of the services. 3. Within a period of two months from aforesaid declaration of law by the Hon ble Supreme Court, the appellant filed the refund claim of ₹ 1,51,881/- dated 13.06.2009. They were issued the show cause notice dated 16.09.2009 proposing to reject the refund claims as barred by limitation. The notice culminated into an order passed by the original Adjudicating Authority rejecting the refund .....

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d to be considered as deposit as contented by the appellant in which case no limitation would apply. Both the sides have drawn my attention to various decisions in support of their contention. It is well settled law that any deposits made by an assessee towards a demand which is disputable, will not attract the provisions of limitation, whereas any payments made towards the tax amount would attract limitation provisions. 5. On going through the facts of the present case I find that it was during .....

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ept quiet for a period of three years and it is only after the Supreme Court s decision in other assessee s case laying down that the value of the materials is not required to be added in the value of the services, was passed, the appellant approached the Revenue for refund of the excess amount deposited by them. However, by that time a period of three years had already lapsed. When the assessee at the time of deposit of the dues never contested the same and deposited the same as service tax und .....

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