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TMI Blog2013 (5) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax was paid on 24.04.2008 and the refund claim was filed on 17.04.2009, hence, it was within the period of one year, as prescribed. For second issue in absence of a finding of the fact that, services were received from individual truck owners and not from GTA Service Provider against consignment notes being not recorded by the revenue, and the said plea had been accepted by the ld. Commissioner (Appeals) without any evidence on record, I agree with the submission of the ld. AR that the fact whether the Respondent had availed the services of truck owners, lorry drivers etc., or from GTA against consignment notes, needs verification. Consequently, the matter is remitted to the Adjudicating Authority. - APPEAL NO.ST/A/485/2012 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. 3. None present for the Respondent, despite notice. Heard ld. AR for the Revenue. 4. The ld. AR for the Revenue submitted that the ld. Commissioner (Appeals) has erred in holding that the refund claim filed by the Respondent was within time in terms of the provisions of Section 11B of the Central Excise, 1944, when the liability to pay service tax accrued during the period, May, 2006 to March, 2008, that is, much before the same was paid on 24.04.2008 and the refund claim filed was on 17.04.2009. Further, he has submitted that the ld. Commissioner (Appeals) has allowed the claim of the Respondent assuming that they did not receive the services of Goods Transport Agency (GTA), but from individual truck owners, drivers etc. even tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vs. CST, Kolkata 2013-TIOL-111-CESTAT:KOL. However, in absence of a finding on the said fact, that is, services were received from individual truck owners and not from GTA Service Provider against consignment notes being not recorded by the Adjudicating Authority, and the said plea had been accepted by the ld. Commissioner (Appeals) without any evidence on record, I agree with the submission of the ld. AR that the fact whether the Respondent had availed the services of truck owners, lorry drivers etc., or from GTA against consignment notes, needs verification. Consequently, the Order of the ld. Commissioner (Appeals) is set aside to this extent, and the matter is remitted to the Adjudicating Authority for the limited purpose of verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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