2013 (5) TMI 590

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is registered with the Central Excise as also with the Service Tax and is discharging his Central Excise duty liability as also Service Tax liability. For the said purpose, two PLA accounts are maintained by them one for payment of service tax and the other for payment of excise duty. It is seen that the appellant used the balance amount in their ST PLA for payment of duty of excise during the m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n Service Tax account, which was during the period April 2005 to September 2005. If that be so, the refund would be barred by limitation. 3. After appreciating the reasoning adopted by the Revenue, we find that there is no dispute about the fact that the appellant discharged his Central Excise liability by using a PLA, which was primarily meant for Service Tax. It was only subsequently when aud....