TaxTMI 
TaxTMI 
2025 (6) TMI 447
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.... services from various service providers including the service providers located outside India. For the services received from outside India, the respondent was paying service tax under reverse charge mechanism. Officers of Revenue conducted certain enquiries against the respondent. During the said enquiry on 14.11.2013, the respondent paid a sum of Rs.74,73,635/- towards service tax for the period from January 2013 to October 2013. Subsequently the respondent paid service tax in lump sum to the tune of Rs.3,00,03,900/- and informed the same vide letters dated 04.12.2013, 24.12.2013 and 26.12.2013 informing Revenue that the said amounts of service tax were paid without accepting the liability subject to further examination of the records an....
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.... of final order passed by this Tribunal and also holding that the amount was paid under protest by the respondent and, therefore, the respondent was eligible for the said refund. Aggrieved by the said order, the department has filed the present appeal before this Tribunal. 2. The grounds stated by Revenue in their present appeal are as follows:- A. The respondent became eligible for refund on passing of original order dated 20.01.2015 passed by the Commissioner in favour of the respondent and that learned Commissioner (Appeals) in the impugned order has erroneously held that the matter attained finality after this Tribunal having passed final order dated 27.10.2021. B. The protest ceased to exist on passing of favourable order which wa....
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....issioner (Appeals) has decided the issues on two counts. One is that he has held that the relevant date for filing refund in the present case is the date on which the Tribunal has passed the order. He has submitted that the Tribunal has passed the order on 27.10.2021 and the refund application was filed on 15.12.2021 which is within the time limit. He has further submitted that service tax amounting to around Rs.3 crores was paid lump sum pending investigation stating through the three letters stated above that the said payments were without accepting liability subject to outcome of examination of records and learned original authority through his order dated 20.01.2015 held that the said amounts were not required to be recovered towards se....
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....the order favouring the respondent on 27.10.2021 and the relevant date in the present case becomes 27.10.2021 and the refund application was filed within the period of limitation. He has submitted, therefore, that the grounds raised by Revenue are not sustainable. 5. We have carefully gone through the records of the case and submissions made. We note that refund of around Rs.3 crores became eligible to the respondent. The issue to be decided is whether the respondent filed application for refund within the limitation period. Learned Commissioner (Appeals) through his order-in-appeal has held that the relevant date in the present case was the date on which this Tribunal has passed order on 27.10.2021. Revenue's contention is that the limita....