9911796707
TMI Blog2018 (7) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... aring both the sides duly represented by Shri Rakesh Khandelwal, ld. Counsel appearing for the appellant and Shri P. Junega, ld. AR appearing for the respondent, I find that the appellant, who is engaged in providing business auxiliary services, was paying service tax on the same during the year 2012-2013 to 2014-2015. Subsequently, VAT department demanded VAT on the same by treating the same as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal adjudicating authority rejecting the refund claim was upheld by Commissioner (Appeals) and hence the present appeal. 3. For better appreciation, the reasoning adopted by the Commissioner (Appeals) for rejection of the refund claim is reproduced below: "9 Section 11B of Central Excise, Act, 1944 is a self contained provision governing the refund of Central Excise duty and which have been made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation Act has no applicability in the issue at hand and the same shall be governed by the section 11B of the Act. Reliance is placed on the Apex Court's decision in the case of Porcelain Electrical Mfg. Co. Versus Collector of C. Ex.,New Delhi-1998 (98) E.L.T. 583 (S.C.) wherein it was held as under:- Refund-Limitation-Refund claim filed before Departmental authorities to be governed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exclusive levies. If VAT is paid on anything, the same would not attract service tax. However, in the present case, it is seen that the appellants have not paid VAT on the logistic charges and it is only on the basis of a proposal by the VAT Department to levy VAT on logistic charges, they have approached the Service Tax Department for refund of the service tax. In any case and any view of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, New Delhi - by the limitations prescribed under Section 11B and cannot exercise the extraordinary jurisdiction, exercised by the High Courts and the Hon'ble Supreme Court. 6. Inasmuch as admittedly the refund claims stand filed beyond the normal period of limitation of one year, I find no justifiable reason to interfere in the impugned order of the authorities below. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
