9911796707
TMI Blog2019 (10) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... l - Refund of service tax - refund which was beyond one year is denied - HELD THAT:- The appellant admits that in view of instructions dated 22.8.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal would not be maintainable before this Court, as refund amount i.e. 42, 39, 625/- is below the monetary limit of 1 Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Manpower Recruitment/Supply Agency service. It being not liable to pay service tax in view of Notification dated 20.6.2012, filed refund claim before the adjudicating authority. The Adjudicating Authority partially allowed the refund which was within one year of payment of service tax but denied the refund which was beyond one year. Aggrieved against the same, respondent filed appeal before the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for refund of Service Tax amount paid on or after 12.9.2014 only? iii)Whether the Service Tax amount paid before 12.9.2014 is time barred and not refundable in view of Section 11 B(f) of the C.E.Act? iv)Whether the CESTAT is right in passing order by not discussing all the facts present before it. v)Whether to avail a benefit under the law, the party has to abide by the procedure/time l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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