https://www.taxtmi.com/caselaws?id=268032 The High Court set aside the CESTAT's dismissal of the Appellant's refund appeal regarding service tax, directing the CESTAT to reassess the case to determine service tax liability before addressing the limitation on refund claims under Section 11B of the Central Excise Act, 1944. The Court emphasized the need to establish service tax liability before applying the limitation period, remanding the case for a fresh decision following proper procedure in determining service tax liability and refund eligibility. en-us Wed, 14 Oct 2015 00:00:00 +0530 Thu, 25 Feb 2016 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268032 The High Court set aside the CESTAT's dismissal of the Appellant's refund appeal regarding service tax, directing the CESTAT to reassess the case to determine service tax liability before addressing the limitation on refund claims under Section 11B of the Central Excise Act, 1944. The Court emphasized the need to establish service tax liability before applying the limitation period, remanding the case for a fresh decision following proper procedure in determining service tax liability and refund eligibility. Case-Laws Service Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268032