2012 (10) TMI 598

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....anur, Addl. Commissioner, for the Respondent. [Order]. -  This is an appeal against the order of the Commissioner (Appeals) No. 42/2010, dated 18-1-2010. 2. Heard both sides. 3. The relevant facts are that the appellant is a dealer of motor vehicles and runs an 'Authorized Service Station'. They undertake the servicing of vehicles during warranty period free of charge an....

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....l Assistant Commissioner on 30-8-2008. The original authority rejected the entire claim. On appeal, the Commissioner (Appeals) has allowed substantial part of the claim but rejected a sum of Rs. 6,71,296/- as barred by limitation. Hence the assessee is in appeal. 4. The learned Chartered Accountant appearing for the appellant submits that in respect of the activities of servicing of vehicl....

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....T] = 2010 (17) S.T.R. 3 (Mad.) = 2010 (249) E.L.T. 337 (Mad.)] (v)     KVR Construction v. Commissioner of Central Excise, Bangalore [2010-TIOL-68-HC-KAR-ST = 2010 (17) S.T.R. 6 (Kar.)] 5. The learned Addl. Commissioner (AR) submits that the claim has been preferred under Section 11B only and the activities undertaken by the appellant clearly come under the category ....

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....it Petitions and in the facts of the said cases. For example, in the case of Hind Agro Industries Ltd., there was a Notification dated 17-1-2001 and no Cess was payable and the appellant therein came to know the mistake on 17-5-2002 and thereafter, claimed refund of the Cess. The decision given in the said case in the Writ Petition, may not be applicable to a claim of service tax paid by the appel....