2014 (10) TMI 164

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..... by way of debit of CENVAT Credit A/c. The cash payments were made much beyond the due date of payment of Service Tax. The said claim was filed within one year from the date of payment of tax, but after the expiry of one year from the due date of payment of tax. The Original Adjudicating Authority found that the payment from CENVAT Credit was deemed to be made on the due date of payment of tax, hence the claim is barred by limitation to that extent. - no infirmity in the said findings. - Decided in favour of Revenue.
Mrs. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri Govind Dixit, DR For the Respondent : Shri A.K. Batra, Advocate JUDGEMENT Per Hon'ble Mrs. Archana Wadhwa : Being aggrieved with the order passed b .....

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..... s thirteen lakh thirty five thousand and thirteen only), paid by the appellant in cash. However, the balance refund of ₹ 3,64,039/- (Rupees three lakh sixty four thousand and thirty nine only), paid by the appellant through CENVAT credit was rejected by him on various grounds, including the ground of limitation. 5. Revenue is in appeal against the said order on the ground that the appellants activities of undertaking marketing operations for its foreign based principal cannot be held to be export of services. Revenue has also challenged a part of the refund claim on the ground that the same was barred by limitation. 6. As regards merits of the case, we find that the issue is no more res integra and stands settled by the majority de .....

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..... his purchaser at one end and also collect the same duty from the State on the ground that the same was collected from him illegally. Power of the Court is not meant to be exercised for unjustly enriching a person. I, therefore, do not find any merits in this petition and the same is, accordingly, dismissed with no order as to costs. From the above, it is clear that the provisions contained in Section 11B of the Central Excise Act, 1944, as made applicable to the Service Tax matters are squarely applicable in this case. In this case the applicant had paid the Service Tax on the services which qualifies as 'Export of Service' and the payments were made both in Cash as well as by way of debit of CENVAT Credit A/c. The cash payments were made .....

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