TMI Blog2017 (1) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... hey make a debit in their Cenvat account. The accounting entry passed in the books was submitted with the office of the learned Commissioner (Appeals) to substantiate that rebate has been claimed within one year from the date of payment of tax which has not been mentioned by lower authorities. I find that this arguments has not been taken before the lower authorities and relied upon documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h claims under Notification 11/2005 has been examined by Tribunal in their own case as reported in 2014 (34) STR 890. Learned Counsel argued that in terms of the said decision the relevant date would be the date of payment of service tax for availing the benefit of service tax. Learned Counsel argued that the lower authorities have not properly appreciated that the payment of service tax is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944, which deals with refund of excise duties has been made applicable to Service Tax vide Section 83 of the Finance Act, 1994. This would imply that the time-limit of one year from the date of payment of tax for filing of the refund claim would apply in respect of Service Tax refunds also. Even if it is argued that there is no specific time-limit set out in Notification 11/2005-S.T., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, 2009 and verify whether the refund claims have been filed beyond the period of one year from the date of payment of Service Tax and if so, the appellant would not be entitled for any refund at all. Thus, in respect of the seven claims pertaining to the period April, 2007 and April, 2009, the matter is remanded back to the adjudicating authority for the limited purpose of verification as to whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties. 4.2 I find that this arguments has not been taken before the lower authorities and relied upon documents were not submitted before them. In order to give a fair chance to Revenue, I set aside the impugned order and remand the matter back to the adjudicating authority to decide the matter afresh. 5. The appeals are disposed of by way of remand keeping all the issues open. (order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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