https://www.taxtmi.com/caselaws?id=445080 CESTAT NEW DELHI dismissed Revenue's appeal regarding service tax refund limitation. Assessee paid service tax under reverse charge mechanism but later claimed refund when services were not rendered. Revenue rejected refund citing one-year limitation under section 11B of Central Excise Act, 1944 as applicable to service tax. CESTAT held that since services were unsatisfactory and invoices waived, no actual service transaction occurred, making the relevant limitation period inapplicable. The tribunal applied Supreme Court precedent from Oswal Chemicals case, ruling that section 11B provisions apply to service tax matters correspondingly. Commissioner (Appeals) decision upholding refund claim was affirmed. en-us Mon, 30 Oct 2023 00:00:00 +0530 Mon, 30 Oct 2023 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445080 CESTAT NEW DELHI dismissed Revenue's appeal regarding service tax refund limitation. Assessee paid service tax under reverse charge mechanism but later claimed refund when services were not rendered. Revenue rejected refund citing one-year limitation under section 11B of Central Excise Act, 1944 as applicable to service tax. CESTAT held that since services were unsatisfactory and invoices waived, no actual service transaction occurred, making the relevant limitation period inapplicable. The tribunal applied Supreme Court precedent from Oswal Chemicals case, ruling that section 11B provisions apply to service tax matters correspondingly. Commissioner (Appeals) decision upholding refund claim was affirmed. Case-Laws Service Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445080