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TMI Blog2017 (12) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... s effect. These are Public Sector Undertakings and have categorically stated that about the payment of service tax. We note that, if need be, such payment can be cross- verified by the Original Authority with jurisdictional officer in order to satisfy the correctness of the claim. Appeal allowed by way of remand. - Service Tax Appeals Nos.843-845/2012 (DB) - ST/A/57553-57555/2017-CU[DB] - Dated:- 27-10-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Rep by Shri R. Krishnan, Advocate for the appellant. Rep. by Shri S. Jain, AR for the respondent. ORDER Per: B. Ravichandran These three appeals are against common impugned order dated 14.03.2012 of Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been submitted by the claimant. The Lower Authorities also recorded that the appellant would have realised the service tax initially paid by passing on the burden of tax to their buyers. 2. Ld. Counsel for the appellant submitted that identical set of facts came before the Tribunal for consideration in case of M/s. Chambal Fertilizers and Chemical Ltd. 2017 TIOL-407-CESTAT-DELHI and M/s. DCM Shriram Consolidated Ltd. Final Order No.52049/2017 dated 17.02.2017. It was held that for the purpose of computing the time limit under Section 11 B, the date of issue of credit notes is relevant and then only the provisional price gets finalized. 3. Ld. Counsel submitted that in the present case, there is no question of undue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aged by statutory Authority as per law passed by Parliament. As such, following the ratio of the Tribunal in the above mentioned decisions, we hold that the limitation has to be accordingly reckoned and the claims are to be processed. 7. Regarding the evidence of payment of service tax to the Government, the appellant claimed that the provider of service has given a certificate to this effect. These are Public Sector Undertakings and have categorically stated that about the payment of service tax. We note that, if need be, such payment can be cross- verified by the Original Authority with jurisdictional officer in order to satisfy the correctness of the claim. Similarly, the appellant claimed that they are not barred by the legal princip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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