2018 (7) TMI 1708

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....present appeal is filed against the Order-in-Appeal No. 476/2017 dated 14/12/2017. The appellant is engaged in contract bottling of liquor for various companies. They pay Service Tax on such contract bottling activities and on certain other services on reverse charge basis. The dispute is for the period April, 2015 to March, 2016. The appellant paid the Service Tax due in cash without utilizing th....

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....Service Tax Rules provided for revision of ST-3 returns within the period of 90 days from the date of submission of such return. In the case of the appellant, the revised returns were filed, within the date stipulated, in which the omission was made good and the Service Tax liability was shown as discharged by making use of Cenvat Credit. It is his submission that as per the revised return, excess....

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.... Service Tax liability has been shown as discharged with available Cenvat Credit, I am of the view that any excess Service Tax paid in cash will be eligible for refund subject to relevant refund claim satisfying all the conditions prescribed under Section 11B of the Central Excise Act. 7. The lower authorities do not appear to have examined the claim with reference to the provisions of Section 11....