Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s C.J. International Hotels Ltd. Versus CST, Delhi-I

2018 (1) TMI 559 - CESTAT NEW DELHI

Refund claim - time limitation - Section 11B of the CEA, 1944 - Held that: - the refund application was filed by the appellant and decided by the authorities u/s 11B of the Act, the time limit prescribed therein should be strictly followed in entertaining the refund application - The law is well settled that the adjudicating/appellate authorities being the creature under the statute, are duty bound to obey the provisions of statute contained therein - rejection of refund justified - appeal dismi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

interest free security deposits for a period of 9 years and 11 months. The agreement entered into for that purpose were subject to renewal on the same terms of conditions. The audit team of the service tax department, during the course of audit of the records of the appellant, observed that the appellant is liable to pay service tax on Notional Interest earned on amount of security deposit received by it. On the basis of such audit objection, the appellant had deposited the service tax into the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cted by the refund sanctioning authority vide order dated 17.8.2012, holding that the claim application was filed beyond the prescribed time limit provided under Section 11B of the Act and hence, not maintainable. On appeal, the ld. Commissioner (Appeals) vide the impugned order has upheld the rejection of the refund application. 4. The ld. Advocate appearing for the appellant submitted that the provisions of Section 11B of the Act is not applicable to the facts of the present case, inasmuch as, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the amount deposited by the appellant cannot be considered as service tax, the time limit prescribed in Section 11B of the Act cannot be applied for rejection of the same. To support such stand, the ld. Advocate has relied on the following decisions rendered by the judicial forums: (i) Shravan Banarasilal Jejani Vs. CCE, Nagpur - 2014 (35) STR 587 ) (Tri.-Mumbai); (ii) CCE, Pune-III Vs. Shankar Ramchandra Auctioneers - 2010 (19) STR 222 (Tri.-Mumbai); (iii) Jubilant Enterprises P. Ltd. Vs. CCE, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appearing for the Revenue submitted that since the appellant had deposited service tax under the category of renting of immovable property service and claimed such refund under Section 11B of the Act, the time limit prescribed under such statutory provision is strictly applicable for consideration of such refund application. He also submitted that the authorities functioning under the statute are not competent or empowered to relax the limitation period prescribed in the statute for entertainin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oth sides and perused the case records. 7. In this case, the undisputed and admitted facts are that the appellant had paid service tax under the taxable category of renting of immovable property service, pursuance to the objections raised by the Audit Wing of the Service Tax Department and such amount paid by the appellant was claimed as refund in the prescribed format provided under Section 11B of the Central Excise Act. Since, the appellant has filed a refund application under Section 11B of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version