2018 (5) TMI 1219

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....(s) Shri Mohd.Altaf (Asstt.Commr.) for the Revenue Per Shri Anil G. Shakkarwar : The present appeal is directed against Order in Appeal No.418-CE/APPL-LKO/2016 dated 16.06.2016 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Lucknow. 2. Brief facts of the case are that the appellants were manufactures of PCC Poles. They utilized services of goods transport opera....

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.... incidence. The remaining part of the claim of refund was rejecgted stating the same to be time barred. These said findings were challenged before ld. Commissioner(Appeals), who has decided the appeal through impugned order-in-appeal dated 16.6.2016 where he upheld the findings of the original authority. Aggrieved by the said order, appellant are before this Tribunal. 3. Heard the ld. Counsel f....

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....Appeals), Bangalore v. KVR Construction - 2012 (26) STR 195 (Kar.). He submitted that the Hon'ble High Court as ruled that the amount which was not liable to be paid and if paid under notion it would not be treated as service tax payable in law and therefore the same amount would not attract the provisions of section 11B of Central excise Act, 1944. 4. Heard ld.AR, who has agreed that the rulin....