2025 (1) TMI 431

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....horized Representative for the Respondent ORDER The present appeal has been field by M/s. Odisha Mining Corporation Limited, OMC House, Unit-V, PMG Square, Bhubaneswar - 751 001, Odisha (hereinafter referred to as the "Appellant") against the Order-in-Appeal No. 111/ST/BBSR-GST/2018 dated 30.08.2018 wherein the Ld. Commissioner (Appeals) has upheld the rejection of refund by the ld. adjudica....

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....03.2016, which is beyond the period of one year fixed for filing of a refund application in terms of Section 11B of the Central Excise Act, 1944 as made applicable to Service Tax by virtue of Section 83 of the Finance Act, 1994. 4. The Appellant has taken the plea that they are eligible for the benefit of exemption provided under Notification No. 25/2012-S.T. dated 20.06.2012 [Entry No.13(a)] a....

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....ia Ltd. v. Commissioner of C.Ex. & S.T., Dibrugarh [(2023) 5 Centax 210 (Tri. - Kol.)] ii. Shravan Banarasilal Jejani v. Commissioner of C.Ex., Nagpur [2014 (35) S.T.R. 587 (Tri. - Mum.)] iii. Crown Products Pvt. Ltd. v. Commissioner of C.Ex., Nashik [2012 (28) S.T.R. 406 (Tri.)] 5. The Ld. Authorized Representative of the Revenue appearing today has reiterated the findings in....

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....ence before the original authority or the appellate authority to substantiate their claim that they had undertaken construction of road work. Thus, the claim of the Appellant that they are not liable to pay Service Tax in terms of Notification No. 25/2012-S.T. dated 20.06.2012 [Entry No.13(a)] has not been established or affirmed by any order. The Appellant cannot merely claim that they have rende....