The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of the refund application of service tax filed by the assessee on the ground of barred by limitation. 4
Arshiya Rail Infrastructure Ltd, the appellant assessee was engaged in the activity of providing services under the category of ‘Cargo Handling Service’, etc. to their clients and also holding a license as a Container Train Operator and are running container traffic across the Indian Railway Network on pan India basis.
The assessee appealed against the order passed by the Commissioner to uphold the rejection of the refund application filed by the assessee.
Sachin Chitnis, the counsel for the assessee contended that the last tranche of service tax was paid and thus they had filed a refund application which was well one year before the last date of payment and hence the case was not hit by the time bar.
Further clarified that the transportation of rice by a rail or a vessel was exempt under existing notification and hence the assessee was eligible for a refund of service tax paid by them.
Nitin M Tagade, the counsel for the revenue contended that the findings of the learned Commissioner in the impugned order and highlighted that both on time limit and on merits the refund application of the assessee cannot be entertained.
The bench observed that any person claiming a refund is required to file the refund application in a prescribed manner and within one year from the relevant date as provided under section 11B of the Central Excise Act, 1944, and both on time limit and on merits the appeal filed by the assessee does not sustain.
The two-member bench comprising S.K. Mohanty (Judicial) and M.M. Parthiban (Technical) upheld the order passed by the Commissioner while dismissing the appeal filed by the assessee.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
