TMI Blog2019 (10) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... view of instructions dated 22.8.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal would not be maintainable before this Court, as refund amount i.e. 42, 39, 625/- is below the monetary limit of ₹ 1 Crore. Appeal dismissed as withdrawn. - STA No. 3/2019 - - - Dated:- 14-10-2019 - Justice Jas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reverse charge mechanism for the services received by it under the category of Manpower Recruitment/Supply Agency service. It being not liable to pay service tax in view of Notification dated 20.6.2012, filed refund claim before the adjudicating authority. The Adjudicating Authority partially allowed the refund which was within one year of payment of service tax but denied the refund which wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id, within last one year from the date of filing of refund? ii)Whether the Respondent is eligible for refund of Service Tax amount paid on or after 12.9.2014 only? iii)Whether the Service Tax amount paid before 12.9.2014 is time barred and not refundable in view of Section 11 B(f) of the C.E.Act? iv)Whether the CESTAT is right in passing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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