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TMI Blog2019 (3) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... provide all details whether the said order has attainted finality or not, it is the duty of Revenue to show that the said order has not attained finality and has misunderstood by the Ld. Commissioner (Appeals) that the appellant is required to show that the said order has attained finality - Therefore, the Revenue has failed to discharge their onus to show that the said order dated 05.01.2017 has attained finality or not. In that circumstances, the refund claim cannot be rejected. Refund allowed - appeal allowed - decided in favor of appellant. - Appeal No. ST/60893/2018 - ORDER No. A/60071 / 2019 - Dated:- 30-1-2019 - Mr Ashok Jindal, Member (Judicial) For The Appellant (s) : Shri Vikas Bansal, Advocate For The Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barred and whether the appellant is provided any other taxable services or not. The said order was challenged before the Ld. Commissioner (Appeals), who found that the appellant is not provided any other taxable services and have provided only service to Housing Board, Haryana of construction of flats. Therefore, the Ld. Commissioner (Appeals) held that as the appellant has failed to show that whether the order dated 05.01.2017 has attained finality or not, therefore, dismissed the refund claim as time barred. Against the said order, the appellant is before me. 3. The Ld. Counsel appearing on behalf of the appellant submits that the appellant has paid service tax in persuasion to the department for the services which are not liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im cannot be held as barred by limitation. Accordingly, on the said ground, the appellant is entitled to claim refund. 7. Moreover, the Ld. Commissioner (Appeals) has held that the appellant has failed to show that whether the order dated 05.01.2017 has attained finality or not? It is not the duty of the appellant to provide all details whether the said order has attainted finality or not, it is the duty of Revenue to show that the said order has not attained finality and has misunderstood by the Ld. Commissioner (Appeals) that the appellant is required to show that the said order has attained finality. Therefore, the Revenue has failed to discharge their onus to show that the said order dated 05.01.2017 has attained finality or not? In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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