2020 (9) TMI 344

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....Lancor Guduvancherry Developments Limited ('M/s. LGDL' for short); that both the above two entities subsequently merged with M/s. Lancor Holdings Limited vide amalgamation order of the Hon'ble High Court of Madras; that at the time of signing the construction service agreement, M/s. LSDL had paid the consideration including Service Tax of Rs. 48,11,244/- to the service provider i.e., M/s. LGDL; the said receipt was declared in M/s. LGDL's ST3 return for the half-yearly period October 2013 to March 2014; that the above payment and receipt was duly recorded/accounted in the books of account of both the entities; that no service could be provided as agreed since the amalgamation took place, with no service provider-service recipient, and also ....

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.... 03/2019 (R) dated 21.05.2019, rejected the refund claim holding that the appellant's claim was hit by the limitation under Section 11B ibid. The Adjudicating Authority has inter alia referred to the fact of the Hon'ble High Court passing the order of amalgamation on 03.01.2017 whereas the application for refund was made on 09.07.2018, which was beyond the one-year time prescribed under Section 11B ibid. The appellant having not met with success in its first appeal before the Commissioner of G.S.T. and Central Excise (Appeals-I), Chennai, who vide impugned Order-in-Appeal No. 329/2019 (CTA-I) dated 22.10.2019 having rejected the same, has filed the present appeal before this forum. 4. Heard Shri. S. Gokarnesan, Learned Advocate appearing f....

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....elf. 7.1 Rule 6 (3) of the Service Tax Rules, which is relied upon by the Learned Advocate for the appellant, reads as under : "RULE 6. Payment of service tax. - . . . (3) Where an assessee has issued an invoice, or received any payment, against a service to be provided which is not so provided by him either wholly or partially for any reason, [or where the amount of invoice is renegotiated due to deficient provision of service, or any terms contained in a contract] the assessee may take the credit of such excess service tax paid by him, if the assessee - [(a) has refunded the payment or part thereof, so received for the service provided to the person from whom it was received; or] (b) has issued a credit note for the value o....