2011 (8) TMI 956

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.... Sunil Kumar, SDR for the Respondent   Per Archna Wadhwa (for the Bench):   After hearing both sides, we find that the appellants herein are manufacturers of cement and during the relevant period, were availing services of Goods Transport Operators. As they were not paying any Service Tax on receipt of such services and as the position during the relevant period was not clear and t....

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.... the same and allow the appeals with consequential relief. Common order in appeal was passed by Commissioner (Appeals) on 28.9.2005.   3. As a result of passing of said order of the Commissioner (Appeals), appellants filed refund claims before their jurisdictional authorities in respect of the amounts confirmed by the original authority and set aside by the appellate authority. Such refund....

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.... had granted refund claims consequent to passing of order of the Commissioner (Appeals) which were within the period of one year from the date of deposit of tax. However, he has also rejected the balance amount of claims on the ground of time bar. As such, the only issue required to be decided is to whether the claims arising as a consequence of passing of the appellate order can be rejected on th....