2025-VIL-1714-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax – Termination of contract, Refund of service tax paid in excess, Limitation Period - Appellant paid service tax in respect of the invoices issued to M/s Hospira; however, Hospira terminated the contract w.e.f. 31.08.2017 and confirmed that the value of invoice and applicable service tax would be paid up to 31.08.2017 – Since the appellant paid excess service tax, it filed a refund claim which was rejected by the adjudicating authority on the ground of limitation prescribed under Section 11B of the Central Excise Act, 1944 - Whether the appellant is entitled to the refund of service tax paid during the financial year 2015-16, consequent to termination of contract w.e.f. 31.08.2017 under Section 142(5) of the CGST Act, 2017 - HELD - The Section 142(5) of the CGST Act, 2017 provides that the refund claim of service tax paid under the existing law (Central Excise Act, 1944) in respect of services not provided shall be disposed of under the existing law and has to be paid in cash. It states that such refund is subject to provisions of sub-section (2) of Section 11B of the Central Excise Act, 1944 only - The contract having been annulled on 31.08.2017, it cannot be expected of the appellant to file the refund claim within a period of one year from the date of payment of service tax – The section 11B of erstwhile CEA, 1944 cannot at all be invoked, specifically the time bar therein, to rejected the refund claim filed under Section 142 (5) of the CGST Act - The impugned order is set aside and the appeal is allowed
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