https://www.taxtmi.com/caselaws?id=252030 The Tribunal upheld the Commissioner (Appeals)' decision to grant a partial refund to the appellant for providing marketing services as export of services rather than Business Auxiliary Services. The Tribunal allowed a refund for cash payments but rejected the CENVAT credit refund due to limitation under Section 11B of the Central Excise Act. The matter was remanded for calculating the amount outside the limitation period, emphasizing the application of Section 11B for service tax matters. The appeal was disposed of in accordance with the High Court's decision. en-us Thu, 25 Sep 2014 00:00:00 +0530 Wed, 08 Oct 2014 20:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252030 The Tribunal upheld the Commissioner (Appeals)' decision to grant a partial refund to the appellant for providing marketing services as export of services rather than Business Auxiliary Services. The Tribunal allowed a refund for cash payments but rejected the CENVAT credit refund due to limitation under Section 11B of the Central Excise Act. The matter was remanded for calculating the amount outside the limitation period, emphasizing the application of Section 11B for service tax matters. The appeal was disposed of in accordance with the High Court's decision. Case-Laws Service Tax Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252030