2018 (6) TMI 1157

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....ndent : Shri G. Jha ( A. R. ) ORDER Per : Ramesh Nair The appellant is engaged in providing of Man Power Service during the period 01.07.2012 to 31.12.2013 they paid service Tax on 100% of the gross value charged to their client. On such Service Tax paid by the appellant, their clients have availed the Cenvat Credit. During the audit of their client M/s Devang Paper Mill Pvt. Ltd., Audit ....

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.... from the date of payment of Service Tax, therefore, it is time bar. Being aggrieved by the order in original the appellants filed appeal before the Commissioner (Appeals), who also concurring with findings of the original authority, upheld the order in original and dismissed the appeal. Therefore, the present appeal. 2. Ms. Deepali Kamble Ld. Counsel with Mr. Mayur Desai Ld. Advocate appearing....

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....levant date is only from the date of payment of Service Tax and there is no other date provided in Section 11B. He submits that there is no exception provided in the Section 11B as regards the relevant date for the purpose of one year limitation in filing the refunds. He placed reliance on the following judgments: Pate Construction Co. vs Assistant Comm. Of Service Tax 2017 (50) STR 257 (....

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....has raised the objection at the end of the recipient of the service regarding the availment of Cenvat Credit on the Service Tax paid by the appellants. As per audit the appellant was not supposed to pay Service Tax on 100% gross value, whereas, in terms of Notification No. 30/12-ST, they were supposed to pay on 25% of the gross value. Since, appellants paid the Service Tax on 100% and the same was....