9911796707
TMI Blog2023 (10) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... mappa Airani , Dy. Commissioner ( AR ) for the respondent ORDER Per : DR. D. M. MISRA This is an appeal filed against the Order-in-Appeal No.65/2022 dt. 22/02/2022 passed by the Commissioner of Central Tax (Appeals), Bangalore. 2. Briefly stated the facts of the case are that the appellant filed refund claim for Rs.41,07,587/- on 29.06.2018 on the ground that the service tax amount paid in ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that since the services were not rendered during the service tax regime i.e. as on 30.06.2017, the services were rendered thereafter and GST was paid; therefore on merit, the refund is admissible to them. It is her contention that the amount paid since not tax but a deposit and hence refundable. In support, she refers the judgment of this Tribunal in the case of NIIT Limited Vs. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned advocate for the appellant arguing on merit submits that Point of Taxation Rule will come into play only if the services have been rendered during the period in question; during the said period, the services had not been rendered and the same were rendered during GST regime. 6. Heard both sides and perused records. 7. I find that applying Section 11B of the Central Excise Act to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
