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P. Mahadeva Versus The Commissioner of Central Excise, Mysore

2017 (6) TMI 430 - CESTAT BANGALORE

Refund claim of service tax paid on erection, commissioning and installation service - rejection on the ground of time limitation - Section 11B of the Central Excise Act - Held that: - reliance placed in the case of Sarita Handa Exports (P) Ltd. vs. UOI [2010 (9) TMI 254 - PUNJAB AND HARYANA HIGH COURT], where it was held that refund application beyond period specified under Section 11B of the Central Excise could not be entertained - the refund claim is barred by limitation - appeal dismissed - .....

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hing and laying of cables under/alongside roads for their customers viz., BSNL and TATA Teleservices during the period from 16.6.2005 to 16.9.2008. The officers of the Central Excise, Mysore proceeded against him for non-payment of service tax in respect of trenching work undertaken by him. During the course of investigation, a statement of the appellant was recorded by the Superintendent of Central Excise dated 27.11.2007 under the provisions of Section 14 of the Central Excise Act read with Se .....

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- with the Deputy Commissioner vide letter dated 17.8.2010. Thereafter, the Deputy Commissioner issued a show-cause notice dated 23.9.2010 proposing to reject the said claim being hit by limitation in terms of Section 11B of the Central Excise Act and that the appellant did not produce documentary evidence to prove that the burden of service tax paid by him had not been passed to their customers. The original authority rejected the refund claim being barred by limitation. Aggrieved by the said o .....

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nstallation service. He further submitted that both the authorities have failed to appreciate the Circular No.123/5/2010 dated 25.5.2010 holding that trenching and cable laying was not leviable to service tax under the erection, commissioning and installation service. He further submitted that the amount paid during the investigation, at the instance of the Revenue Officer, is not a duty and is only a deposit and therefore, the limitation prescribed under Section 11B of the Central Excise Act wi .....

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