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MDP Infra (India) Pvt. Ltd V/S CCE, Bhopal


Company & Directors' Information:- J T L INFRA LIMITED [Active] CIN = L27106CH1991PLC011536

Company & Directors' Information:- H N COMPANY INFRA PRIVATE LIMITED [Active] CIN = U45201NL2005PTC007743

Company & Directors' Information:- N A R INFRA PRIVATE LIMITED [Active] CIN = U45209TG2010PTC066556

Company & Directors' Information:- T AND T INFRA PRIVATE LIMITED [Active] CIN = U45200PN2012PTC144893

Company & Directors' Information:- S R C INFRA PRIVATE LIMITED [Active] CIN = U45200KA2014PTC073052

Company & Directors' Information:- S G F INFRA PRIVATE LIMITED [Active] CIN = U45400JK2013PTC003837

Company & Directors' Information:- R E INFRA PRIVATE LIMITED [Active] CIN = U74999MH2007PTC175255

Company & Directors' Information:- M Y C INFRA PRIVATE LIMITED [Active] CIN = U45400UP2013PTC055996

Company & Directors' Information:- A R INFRA PRIVATE LIMITED [Active] CIN = U45202AS2008PTC008561

Company & Directors' Information:- R K INFRA(INDIA) PRIVATE LIMITED [Active] CIN = U45201KA2010PTC054009

Company & Directors' Information:- MDP INFRA (INDIA) PRIVATE LIMITED [Active] CIN = U45200MP2012PTC027785

Company & Directors' Information:- I V INFRA PRIVATE LIMITED [Active] CIN = U45309PB2008PTC031932

Company & Directors' Information:- M & B INFRA LIMITED [Active] CIN = U70109PB2012PLC036738

Company & Directors' Information:- A H INFRA LIMITED [Active] CIN = U31501WB2010PLC155151

Company & Directors' Information:- V & H INFRA PRIVATE LIMITED [Active] CIN = U45203MH2008PTC181787

Company & Directors' Information:- THE INDIA COMPANY PRIVATE LIMITED [Active] CIN = U74999TN1919PTC000911

Company & Directors' Information:- S R U INFRA PRIVATE LIMITED [Active] CIN = U70102UP2014PTC065614

Company & Directors' Information:- S G U INFRA PRIVATE LIMITED [Active] CIN = U70102UP2015PTC071682

Company & Directors' Information:- N. S. INFRA PRIVATE LIMITED [Active] CIN = U45200UP2021PTC142424

Company & Directors' Information:- M G D INFRA PRIVATE LIMITED [Active] CIN = U45400UP2015PTC069886

Company & Directors' Information:- K R D INFRA PRIVATE LIMITED [Active] CIN = U45400TZ2020PTC034945

Company & Directors' Information:- Z INFRA LIMITED [Strike Off] CIN = U45201OR2009PLC010795

Company & Directors' Information:- S B M INFRA PRIVATE LIMITED [Strike Off] CIN = U45201TR2010PTC008299

Company & Directors' Information:- INDIA CORPORATION PRIVATE LIMITED [Active] CIN = U65990MH1941PTC003461

Company & Directors' Information:- S INFRA PRIVATE LIMITED [Under Process of Striking Off] CIN = U45201OR2012PTC016064

Company & Directors' Information:- J D C INFRA PRIVATE LIMITED [Strike Off] CIN = U45209HR2012PTC045407

Company & Directors' Information:- S S P L INFRA PRIVATE LIMITED [Strike Off] CIN = U45201OR2011PTC013469

Company & Directors' Information:- Y. M. INFRA PRIVATE LIMITED [Active] CIN = U45400MH2010PTC211055

Company & Directors' Information:- V V INFRA PRIVATE LIMITED [Active] CIN = U45200TG2008PTC059111

Company & Directors' Information:- R V G INFRA PRIVATE LIMITED [Strike Off] CIN = U70200DL2011PTC219732

Company & Directors' Information:- S P G N INFRA PRIVATE LIMITED [Active] CIN = U45200AP2015PTC096326

Company & Directors' Information:- Y. C. INFRA PRIVATE LIMITED [Active] CIN = U45400WB2010PTC151352

Company & Directors' Information:- J K S INFRA (INDIA) LIMITED [Active] CIN = U45209PB2012PLC036363

Company & Directors' Information:- J S N INFRA (INDIA) LIMITED [Active] CIN = U45400UP2012PLC050189

Company & Directors' Information:- R V J INFRA PRIVATE LIMITED [Active] CIN = U45200DL2013PTC249181

Company & Directors' Information:- J J INFRA INDIA PRIVATE LIMITED [Active] CIN = U45209AP2011PTC078174

Company & Directors' Information:- A R INFRA (INDIA) PRIVATE LIMITED [Active] CIN = U70109MP2007PTC020049

Company & Directors' Information:- G K V INFRA PRIVATE LIMITED [Strike Off] CIN = U45200PN2011PTC141814

Company & Directors' Information:- M R K INFRA PRIVATE LIMITED [Active] CIN = U45209TG2012PTC080558

Company & Directors' Information:- L G INFRA PRIVATE LIMITED [Strike Off] CIN = U45400TN2014PTC095310

Company & Directors' Information:- J G INFRA PRIVATE LIMITED [Active] CIN = U45209CH2012PTC034095

Company & Directors' Information:- E & P INFRA PRIVATE LIMITED [Strike Off] CIN = U74999DL2014PTC271401

Company & Directors' Information:- T & T INFRA INDIA PRIVATE LIMITED [Strike Off] CIN = U70109DL2015PTC276336

Company & Directors' Information:- K T INFRA PRIVATE LIMITED [Strike Off] CIN = U70200DL2010PTC199408

Company & Directors' Information:- A 4 INFRA PRIVATE LIMITED [Strike Off] CIN = U70100DL2012PTC233921

Company & Directors' Information:- K & H INFRA PRIVATE LIMITED [Active] CIN = U45209AP2013PTC090417

Company & Directors' Information:- C D E F INFRA PRIVATE LIMITED [Active] CIN = U45200KA2011PTC057888

Company & Directors' Information:- M M D INFRA PRIVATE LIMITED [Strike Off] CIN = U70101GJ2013PTC075444

Company & Directors' Information:- P M D INFRA PRIVATE LIMITED [Active] CIN = U45201GJ2007PTC050762

Company & Directors' Information:- V & T INFRA PRIVATE LIMITED [Strike Off] CIN = U70100TG2008PTC061671

    Service Tax Appeal No. 50357 of 2018 (SM) (Arising out of the Order-in-Appeal No. BHO-EXCUS-001-APP-296-17-18 dated 28/09/2017 passed by The Commissioner (Appeals), Customs, Central Excise & CGST, Bhopal) and Final Order No. 51822/2018

    Decided On, 14 May 2018

    At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi

    By, THE HONORABLE JUSTICE: ARCHANA WADHWA
    By, MEMBER

    For Petitioner: Vibha Narang, Advocate And For Respondents: K. Poddar, Authorized Representative (DR)



Judgment Text


1. After hearing both sides fully represented by Ms. Vibha Narang, Advocate for the appellant and Shri K. Poddar, learned AR for the Revenue, I find that the appellant was registered with the service tax department under the category of Works Contract Service. As the appellant was providing construction services to various Government authorities, they were availing the benefit of exemption in terms of Sl. No. 12 of Notification 25/2012-ST dated 20/06/2012.

2. The above exemption to be withdrawn by Notification No. 6/2015-ST dated 01/03/2015. Accordingly, the appellant deposited an amount of Rs. 25,49,317/- for the period 01/03/2012 to 30/09/2012.

3. Under the Finance Bill, 2016, the above exemption was restored by incorporation of Section 102 under the Finance Act, wherein it has been provided that the no service tax shall be levied or collected during the period commencing from the 1st day of April, 2015 and ending with the 29th day of February, 2016 (both days inclusive), in respect of taxable services provided to the Government, a local authority or a Government authority, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures etc. under a contract entered into before 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date. The Section further provided that:-

"(2) Refund shall be made of all such service tax which has been collected but which would not have been so collected has sub-Section (1) been in force at all the material times;

(3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within six months from the date on which the Finance Bill, 2016 receives assent of the President".

4. The Finance Act, 2016 received assent from the President on 14/05/2016 and accordingly, the Assessee was required to file refund under above provision of Section 102 by 13/11/2016.

5. The appellant applied for refund of the said amount on 24/03/2017 i.e. beyond the period of 60 days and with a delay of 131 days. Accordingly, they were issued a show cause notice dated 01/05/2017 proposing to reject the claim on the ground of time bar, having been filed beyond the period of one year from the date of payment of tax in terms of Section 11B of the Central Excise Act, 1944. The refund was also beyond the period of 60 days from the date of receipt of the assent of the president in terms of Section 102 of the Finance Act, 2016.

6. The said show cause notice culminated into a order passed by the Assistant Commissioner rejecting the refund claim as barred by limitation and upheld by Commissioner (Appeals). Hence, the present appeal.

7. Commissioner (Appeals) in his impugned order observed that Section 102 of the Finance Act, 2016 is a self-contained provision for refund of any tax paid during the impugned period. As the said section provides the time limit of six months for filing refund claim from the date of enactment of the Finance Act, 2016, the claim having been filed beyond the said prescribed period of six months is barred by limitation.

On the other hand, the appellants have argued that time limit is a procedural aspect and the retrospective exemption having been granted by the legislative, the Revenue has no authority to retain the amount, in question. The same has to be considered as a deposit in which case time limitation would not apply. Accordingly, a prayer is made to allow the substantial right of the appellant to claim the refund, which should not have been denied on the procedural grounds.

8. Having carefully heard the submissions of both the sides, I find that there is no dispute on the facts. The retrospective exemption having been granted by the legislative, there was a clause for refund of the tax paid during the intervening period subject to the condition that such refund claim are filed within the period of six months. Admittedly, the refund stands filed beyond the said period, thus, contravening the condition. There is no power with the Central Excise Authorities to legislate or to travel beyond the statutory limitations provided by the legislature. Similarly, neither the Tribunal has such powers to go beyond the provisions of the Act. The issue is well settled. Reference can be made to Hon'ble Supreme Court decision in the case of Porcelain Electrical Mfg. Co. vs. CCE, New Delhi : 1998 (98) E.L.T. 583 (S.C.), wherein it was observed th

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at the refund claim filed before departmental authorities are to be governed by the time limit provided under the statute and the general law of limitation invoked by various High Courts under their extra-ordinary jurisdiction is inapplicable to the cases where the refund obligations has been moved before the Revenue authorities. 9. As the law on the issue is settled, I find no reasons to interfere in the impugned orders of authorities below. Accordingly, the appeal filed by the appellant is rejected.
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