2017 (10) TMI 21

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..... of filing of the refund claim which were crucial issues for deciding the limitation aspect - it is appropriate that the Commissioner (Appeals) re-examines the case on facts and in law - appeal allowed by way of remand. - Service Tax Appeal No: 70662/13 - FO/A/75027/17 - Dated:- 10-1-2017 - Shri P.K. Choudhary, Judicial Member Sri S.S. Chattopadhyay, Supdt. (A.R.) for appellant(S) Sri .....

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..... supplied by the respondent. It is the case of the respondent that the royalty depends on the engine manufactured by them and used by Tata Motors and accordingly the respondent provisionally booked royalty in its books of accounts as per (AS-9) Accounting Standard 9-Revenue Recognition. 3. The respondent filed refund claim on excess payment of service tax on provisional basis. The Adjudicating .....

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..... in the books of accounts on 31st January, 2010 and 31 st March, 2010 respectively. Service tax liability against the estimated royalty amount as mentioned above, were discharged by the assessee in the month of February, 2010 and May, 2010 on accrual basis. But, after final calculation, the actual number of assessee s engines used by M/s. Tata Motors Ltd. was found to be less than the estimated n .....

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..... of the case, the relevant portion of the findings of the lower appellate authority is reproduced blow: 1) On scrutiny of the refund claim it is clear that this refund claim in respect of Service Tax paid in the month of February, 2010 is time barred, as refund claim is not filed within one year from the date of payment of Service Tax i.e. February, 2010. 2) Service Tax was paid in respe .....

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..... eals) re-examines the case on facts and in law. 8. In view of the above discussions, the impugned order is set aside and the matter is remanded the Commissioner (Appeals) to decide the matter afresh after considering the grounds of appeal filed by the Revenue before the Tribunal and the submissions of the respondent. Needless to say that adequate opportunity of hearing be given to the responden .....

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