2014 (9) TMI 1075

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oudhary This appeal is filed by the appellant against Order-in-Appeal No. YDB/4/31.01.2012 dated 31.01.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-IV. 2.  The brief facts of the case are that the appellant, M/s Vasudha Agencies, are in the business of procuring the inputs/goods for the foreign based principal viz., Covington Holding, LLC, USA. For rendering these....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Such service is provided from India and used outside India Thus, the appellants had satisfied all the above conditions. However, because of a doubt of the term 'used outside India', the appellants, on a conservative basis and being law abiding citizens, had paid service tax of Rs. 5,93,887/- on the commission received on the services rendered to the Foreign Principals. 2.1 The said service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2.2 However, the learned Deputy Commissioner, Service Tax-I, Division - II, Mumbai rejected the refund application. On appeal to the Commissioner (Appeals), the Order-in-Original was upheld on the ground of limitation. It has been observed that tax was deposited on 29.3.2008, whereas claim for refund was made beyond one year on 5.10.2008. 2.3 Being aggrieved, the Appellants are in appeal befo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d on various case laws as under: - (i) Union of India Vs. ITC Ltd. - 1993(67) ELT 3 (SC) (ii) Commissioner of Central Excise, Bangalore Vs. KVR Construction- 2012 (26) STR 195 (Kar) 3.2 The appellants further submitted that the Ld. Commissioner (Appeals) failed to record the reasons as to why the said payment of 'amount' by them should be treated as 'tax'. The appellants, ther....