https://www.taxtmi.com/caselaws?id=201648 The appeal by M/s. Foods, Fats & Fertilisers Ltd. challenged the Commissioner (Appeals)'s order confirming a Service Tax demand of Rs. 2,30,000/- with interest. The Commissioner vacated the demand but rejected the refund claim. The dispute centered on the classification of services under 'Consulting Engineer' category. The Tribunal ruled in favor of the appellant, allowing the refund claim despite time limitations, citing Section 11B of the Central Excise Act. By considering legal precedents, the Tribunal held that the appellant was entitled to relief as the payment was not considered a duty payment but a deposit pending investigation. en-us Fri, 11 Jun 2010 00:00:00 +0530 Sun, 23 Jan 2011 22:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201648 The appeal by M/s. Foods, Fats & Fertilisers Ltd. challenged the Commissioner (Appeals)'s order confirming a Service Tax demand of Rs. 2,30,000/- with interest. The Commissioner vacated the demand but rejected the refund claim. The dispute centered on the classification of services under 'Consulting Engineer' category. The Tribunal ruled in favor of the appellant, allowing the refund claim despite time limitations, citing Section 11B of the Central Excise Act. By considering legal precedents, the Tribunal held that the appellant was entitled to relief as the payment was not considered a duty payment but a deposit pending investigation. Case-Laws Service Tax Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201648