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TMI Blog2018 (5) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... AR)- For the Respondent Order Per : S.S Garg The present appeal is directed against the impugned order dt. 09/10/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture and clearance of excisable goods i.e. "Wood Working Tools" falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original dt. 07/01/2016 on the ground that courier services in respect of which the appellants had availed CENVAT credit could not be termed as input service within the meaning of Rule 2(l) of CENVAT Credit Rules, 2004 and hence the reversal / payment of the amount as per audit objection was in order and secondly the appellants had agreed to pay the amount in question voluntarily without lodg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards CENVAT credit availed on the courier services and interest of Rs. 2,11,823/- totaling to Rs. 5,70,61 1/- and the said amount was paid on 25/08/2014. He further submitted that subsequent to the payment, the appellant realized that the payment made by them was erroneous and thereafter on 01/04/2015 filed the refund claim which was within the limitation of one year from the date of payment / rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record, I find that there is no dispute about the fact that the refund claim was filed within the period of one year from the relevant date i.e. date of payment of CENVAT credit / duty and interest and hence the refund claim was filed within limitation as per Section 11B of the Central Excise Act. Further I find from the order passed by both the authorities that the eligibility to CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sist for refund of penalty which he has paid and confined his prayer only for the service tax as well as interest. Accordingly l allow the appeal and for the purpose of verification of the record regarding the payment of service tax and interest, the matter is remanded to the original authority who will verify the documents and thereafter will allow the refund of service tax and interest only. To ..... X X X X Extracts X X X X X X X X Extracts X X X X
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