TMI Blog2019 (6) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944 is applicable in a case where tax is not payable by the appellant or not? - HELD THAT:- The said issue has been examined by the Hon ble High Court of Delhi in the case of NATIONAL INSTITUTE OF PUBLIC FINANCE AND POLICY VERSUS COMMISSIONER OF SERVICE TAX [ 2018 (8) TMI 1524 - DELHI HIGH COURT ] - the appellant were not liable to pay service tax, therefore, the time limit prescribed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.2010. 2. The facts of the case are that the appellant entered into agreement with M/s Hitachi Metals (india) Pvt. Ltd. having its office at Tokio, Japan and similar other agreement with outside entities for promotion of products of MET and M/s Hitachi Metals Ltd. in India by way of customers identification and contact, communication to or from, inquiries relating to business o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim were rejected on the ground that the same is filed beyond the time limit prescribed under Section 11B of the Central Excise Act, 1944. Against the said order, the appellant is before us. 3. Ld. Counsel appearing on behalf of the appellant submits that as they were not liable to pay service tax on the services provided by them, therefore, the provision of Section 11B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue is whether as time limit prescribed under Section 11B of the Central Excise Act, 1944 is applicable in a case where tax is not payable by the appellant or not? The said issue has been examined by the Hon ble High Court of Delhi in the case of National Institute of Public Finance Policy (supra) wherein the Hon ble High Court has observed as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itute of Public Finance Policy (supra) we hold that as the appellant were not liable to pay service tax, therefore, the time limit prescribed under Section 11B of the Central Excise Act, 1944 for filing the refund claim is not applicable to the facts of this case. In these circumstances, we do not find any merit in the impugned order, the same is set-aside. 7. In result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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