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TMI Blog2020 (1) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... 52137/2019 No.IND-EXCUS-000-APP-104-19-20 dated 12.07.2019 95,02,081 50,15,384 2 52140/2019 IND-EXCUS-000-APP-074-19-20 dated 18.06.2019 17,61,17,668 5,20,63,537 & 97,191 2. The appellants M/s. Lupin Ltd. is holding a Service Tax Registration under the category of taxable service recipient for undertaking authorized operations in Indore Special Economic Zone at Pithampur. An application for claiming refund of Service Tax paid on input services as were received in a SEZ Unit for the authorized operations in terms of Notification No.12/2013- ST dated 01.07.2013 was filed on 28.03.2018 in appeal No. 52137 and on 10.10.2017 in Appeal No.52140. Some portion of refund i.e. Rs. 22,616/- in Appeal No.52137 and Rs. 23,931/- in Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al adjudicating authority has miserably been silent about exercising the said discretion and the first appellate authority has been absolutely wrong while holding that the discretion exercised by the Original Adjudicating Authority cannot be interfered with. The orders under challenge are therefore held to be absolutely erroneous. Accordingly, are prayed to be set aside and appeals are prayed to be allowed. 4. Per-contra, learned D.R. has submitted that the arguments of the appellants have well being considered even by the Original Adjudicating Authority. The only reliance of appellant was on the decision in case of Reliance Industries Limited reported as 2019- 166-CESTAT-Ahmedabad-Service Tax and the Adjudicating Authority below has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red service provider or such extended period as the Assistant Commissioner of Central Excise or the Dy. Commissioner of Central Excise, else the case may be, shall permit. 6. The bare perusal makes it clear that the relevant date from which is to reckon the period of limitation is the end of the month in which the SEZ Unit paid the Service Tax. It is the case of the appellant that from the date of the payment of service tax by him his refund claim is well within the period of limitation. From the order under challenge, it is clear that date of invoice to the ISD of appellant SEZ is taken as the starting point for the period of limitation. The date of payment of Service Tax is, however, not available on the record. It is not possible for u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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