9911796707
TMI Blog2024 (11) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim filed by the appellant is to be entertained which has been paid by them inadvertently. Period of limitation - We find that in this case for the period April 2012 to June 2012 the appellant filed refund claim on 21.05.2013. It means that except April, 2012, the refund claim filed by the appellant is within time. The Ld. Counsel conceded the refund claim for April, 2012 at this stage, therefore, we hold that the appellant is not entitled for refund for the period April, 2012. Therefore, for the period May 2012 to June 2012 the refund claim was required to be entertained by both the authorities and cannot be rejected as barred by limitation. We set aside the impugned order and remand the matter back to the Ld. Commissioner(Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service of coal washing, both cash and kind component has to be taken into account to determine the value and accordingly, service tax needs to be discharged on it. Accordingly, the appellant added the actual sale value of coal rejects over and above the beneficiation charges and paid service tax on it by classifying the service as Business Auxiliary Service . In that circumstances, the appellant inadvertently paid the service tax on sale value of coal rejects during the period April to June 2012. Later on, on realization that appellant was not required to pay service tax on value of coal rejects as same has already been included in the value of beneficiation, therefore, they filed refund claim on 21.05.2013 seeking refund of excess servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the value of sale rejects, the appellant is not liable to pay service tax. The said view has been taken by this Tribunal in the case of Earth Minerals Company Limited (supra), wherein this Tribunal has observed as under:- 10.2 As per clause 8 of the agreement between the appellant and service recipient, the coal rejects shall be the property of the appellant and he is entitled to dispose of the said coal rejects and the value of the said coal rejects has been added in the taxable charges for the beneficiation of the raw coal. In these circumstances, when the value of coal rejects has already been included in the taxable value, on which the appellant has already discharged service tax, therefore, Service Tax cannot be demanded from the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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