https://www.taxtmi.com/caselaws?id=268785 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal, setting aside the Commissioner (Appeals)'s decision to reject the refund claim for excess service tax paid. The Tribunal determined that the amount paid was a deposit, not an advance tax payment, and thus, the limitation period under Section 11B(2) did not apply. The appellant's request for a refund was granted, emphasizing that the excess amount was intended to be kept as a deposit for future adjustments against service tax liabilities. en-us Fri, 20 Nov 2015 00:00:00 +0530 Wed, 02 Dec 2015 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268785 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal, setting aside the Commissioner (Appeals)'s decision to reject the refund claim for excess service tax paid. The Tribunal determined that the amount paid was a deposit, not an advance tax payment, and thus, the limitation period under Section 11B(2) did not apply. The appellant's request for a refund was granted, emphasizing that the excess amount was intended to be kept as a deposit for future adjustments against service tax liabilities. Case-Laws Service Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268785