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TMI Blog2015 (11) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... t would arise only if the CESTAT came to the conclusion that the services rendered by the Appellant were in fact liable to service tax. If, on the other hand, the CESTAT finds that the services rendered by the Appellant were not amenable to service tax at all, the question of processing the refund application of the Appellant with reference to Section 11B of the Act would not arise. - CESTAT ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground on which the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, Principal bench ( CESTAT') has by the final order dated 22nd October, 2014 dismissed the Appellant's Appeal No. 56798/2013 is that the claim of the Appellant for refund of service tax was barred by limitation with reference to Section 11B of the Central Excise Act, 1944 ( CE Act'). It was held that by v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three other appeals which were heard together by the CESTAT with the appeal of the Appellant and which were allowed by the same impugned order. 3. Having heard the submissions of counsel for the parties, this Court finds that the question of applicability of Section 11B of the CE Act read with Section 83 of the Finance Act, 1994 to the refund application of the Appellant would arise only if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew that the CESTAT ought to have first satisfied itself that the services rendered by the Appellant was, on facts, amenable to service tax and different from the other three appeals which were heard together with the Appellant's appeal and allowed by the same impugned order. If and only if the CESTAT finds that the services rendered by the Appellant were in fact amenable to service tax would i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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