2018 (7) TMI 1378

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....RDER Per Archana Wadhwa: After hearing both the sides duly represented by Shri Rakesh Khandelwal, ld. Counsel appearing for the appellant and Shri P. Junega, ld. AR appearing for the respondent, I find that the appellant, who is engaged in providing business auxiliary services, was paying service tax on the same during the year 2012-2013 to 2014-2015. Subsequently, VAT department demanded VA....

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....he purpose of VAT. The order of the original adjudicating authority rejecting the refund claim was upheld by Commissioner (Appeals) and hence the present appeal. 3. For better appreciation, the reasoning adopted by the Commissioner (Appeals) for rejection of the refund claim is reproduced below: "9 Section 11B of Central Excise, Act, 1944 is a self contained provision governing the refund of....

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.... adjudicated upon under Section 11B of the Act. The Limitation Act has no applicability in the issue at hand and the same shall be governed by the section 11B of the Act. Reliance is placed on the Apex Court's decision in the case of Porcelain Electrical Mfg. Co. Versus Collector of C. Ex.,New Delhi-1998 (98) E.L.T. 583 (S.C.) wherein it was held as under:- Refund-Limitation-Refund claim ....

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....o dispute about the fact that VAT and service tax are mutually exclusive levies. If VAT is paid on anything, the same would not attract service tax. However, in the present case, it is seen that the appellants have not paid VAT on the logistic charges and it is only on the basis of a proposal by the VAT Department to levy VAT on logistic charges, they have approached the Service Tax Department for....