2018 (4) TMI 1328

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.... Brief facts of the case are that the assessee-appellant had filed refund application on 12/02/2014, claiming refund of service tax of Rs. 34,24,939/- on the ground that it had wrongly deposited the service tax amount under reverse charge mechanism. The refund application filed by the appellant-assessee was rejected by the original authority on the ground that the assessee-appellant was liable to pay service tax under reverse charge mechanism in respect of taxable service of manpower recruitment and supply agency service' received by it. The refund application was also dismissed on the ground that the same is barred by limitation of time, as per Section 11B of the Central Excise Act, 1944, as made applicable to Section 83 of the Finance Act....

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....received by the appellant from the contractor should appropriately be classifiable under 'manpower recruitment and supply agency service'. 4. Heard both the sides and perused the case records. 5. We find that the refund application, in this case, was filed by the assessee-appellant on 12/02/2014, claiming refund of service tax amount paid during the period July 2012 to January 2014. It is an admitted fact on record that the said refund application was filed by the assessee-appellant and entertained by the department under Section 11B and Central Excise Act, 1944, made applicable to Section83 of the Finance Act, 1994. Since the said statutory provision mandates that refund claim has to be filed within one year from the relevant date (i....