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TMI Blog2014 (9) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed in Form-R on 28-7-2006 and the same was rejected by the concerned Assistant Commissioner on the ground that it should have been filed before the Assistant Commissioner of Customs. The refund claim was filed before the Assistant Commissioner of Customs on 5-9-2006. Thereafter proceedings were initiated for rejection of refund claim by issue of show-cause notice on 25-10-2006. The original adjudicating authority rejected the entire refund claim and on an appeal filed by the appellants, refund claim in respect of certain services specified in paragraph 5 of the impugned order have been held to be inadmissible and in respect of the balance services, the matter has been remanded to the original adjudicating authority for fresh consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions Pvt. Ltd. v. CST, Bangalore [2012 (27) S.T.R., 134 (Kar.)] to submit that the limitation under Section 11B would not be applicable in respect of refund claim under Notification No. 5/2006. However the learned AR submitted that Notification 5/2006 itself provides that the refund claim should be regulated or processed in accordance with provisions of Section 11B of Central Excise Act 1944. Further she also submits that the Hon'ble High Court of Karnataka had not considered the notification in detail and applicability of provisions of Section 11B by examining relevant statutory provisions. She submits that the very same issue had come up before Hon'ble High Court of Madras which had analyzed the statutory provisions and the notification i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arises only when the goods are removed. Rate of duty and valuation are also on the basis of date of removal. Similarly in the case of import also, the date on which the goods cross the international border is not relevant but the date on which the goods reach the land is relevant even though the term 'import' can be said to mean that importation is complete when the goods crossed the border. Similarly in the case of service also, it can be said that the taxable event is complete when the last transfer of a part of the service is completed. In the case of continuous service, it may so happen, that amounts may be received as and when different milestones are reached. In such as case, only part service would have been rendered and therefore de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services, Domestic ticketing services, Annual day celebrations (including pandal and shamiana services) etc. are neither essential nor used in the output services (or) declared as input services in the definition under the rules. Therefore, no credit of service tax paid could be allowed in respect of these input services." 7. I find that this Tribunal had occasion to consider services which can be considered as input services and refund can be granted in the case of CE Gloves India Ltd. and Others in Final Order Nos. 26617-26629/2013, dated 26-9-2013. On going through the list of services given therein and the logic adopted in that order and considering the services which are listed in paragraph 9 reproduced above, I consider that all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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