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TMI Blog2017 (8) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... limit under Section 11B of the Central Excise Act, 1944 is applicable even in cases of payment of service tax paid due to mistake of law - the refund claim is filed beyond the period of limitation as provided under Section 11B of the Central Excise Act, the refund claim rightly rejected - appeal dismissed - decided against appellant. - ST/445/2008-SM - 21022/2017 - Dated:- 12-6-2017 - Shri SS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work done by them i.e., painting of automobile parts supplied by the principal M/s. Digvijaya Plastics and Allied Products Pvt. Ltd. under the category of Business Auxiliary Services (BAS). Consequent to audit objection, the appellant reversed the CENVAT credit availed by them, on the ground that the job worker is eligible for exemption under Notification No.8/2005 dated 1.3.2005 and debited a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order is not sustainable in law as the same has been passed without considering the submissions of the appellant, He further submitted that there is no dispute on the fact that the appellant was exempt from service tax as per the Notification No.8/2005-ST dated 1.3.2005 and that no service tax was imposable on him and he was not under any legal obligation to pay service tax to the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore, it was rightly rejected. In support of his submission, the learned AR relied upon the following decisions: Anam Manufacturing Co.: 1997 (90) ELT 260 (SC) M/s. MCI Leasing (P) Ltd: 2012-TIOL-54-HC-KAR-ST Avanti Feeds Ltd.: 2007 (213) ELT 280 (Tri. -Bang.) XL Telecom Ltd.: 2006 (206) ELT 303 (Tri. -Bang.) Miles India Ltd: 1987 (30) ELT 641 (SC) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases of payment of service tax paid due to mistake of law. 7. After considering the submissions of both the parties, I am of the view that in the present case, the refund claim is filed beyond the period of limitation as provided under Section 11B of the Central Excise Act and by following the ratios of the various decisions relied upon by the Revenue, I am of the view that there is no infirmit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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