2017 (4) TMI 98

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....of 2012 is against Order-in-Original No.382/2011 dated 17.10.2011 passed by Commissioner (Appeals), Delhi. 1.2 In the first two appeals bearing number 79 and 80 of 2012, the refund claims pertaining to the period of April, 2009 to December. 2009 (Rs.7,77,958/-) and January, 2009 to 25.03.2009 (Rs.4,92,643/-) have been rejected. In the case of Appeal No.125/2012, the refund claims pertaining to period of April, 2007 to December. 2007, which are for various amounts (Rs.1,89,561/-, Rs. 1,67,590/-, Rs. 1,90,384/- and Rs. 2,20,329/-) have been rejected as time-barred. 2. In all the three appeals, the brief facts are that the assessee, MPS Limited are registered with the Service Tax departments under the head „Business Support Service....

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....consideration received for such services. In support, the appellant relies on the following case laws: a. Infosys Technologies Pvt Ltd vs CCE, Bangalore, 2016 (Tribunal-Bangalore); b. Hyundai Motor India Engg. (P) Ltd vs. C.C.E., & S.T., Hyderabad-II [2015 (39) S.T.R. 1019 (Tri.Bang.)]. c. Deepak Spinners Ltd vs. Commissioner of C.Ex., Indore (2014 (302) E.L.T. 132 (TRI.-Del.)]. d. CCE, Mumbai vs. Eaton Industries (P) Ltd., 2010 (Tribunal-Mumbai) 5. The ld DR for the Department reiterates the contents of the impugned Orders. 6. After careful consideration of the facts on record and the submissions of both the sides, it appears that the relevant date for computing the time limit of one year under Sec....

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....or services exported and not the date when services were provided. No contrary decision has been produced before us by the learned AR. We also find that in the case of goods exported, the relevant date would be the date of export of goods but the same analogy may not be applicable in respect of relevant date for the purpose of refund. The liability to pay tax or duty arises in the case of manufactured goods as soon as they are manufactured whereas in the case of service tax till the law was amended, only when the consideration was received, the liability to pay tax arose. Without clearance of goods, the liability to pay tax does not arise and in the absence of liability to pay tax, further proceedings also would not happen. That being the s....