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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI
Technical Member , LAJJA RAM , S.S. KANG , Judicial Member
MRF Ltd. -Appellant
Versus
Commissioner of Central Excise -Respondent
FINAL ORDER NO. 67/2001-D in APPEAL NO. E/ST/3/2000-D
Decided On : 12-02-2001
Sajjan Mathew,Ashok Mehta
S.S. Kang, Judicial Member. - The appellants filed this appeal against the order-in-appeal dated 26-9-2000 passed by the Commissioner of Central Excise (Appeals), Jaipur.
2. The appellants filed a refund claim of service tax paid on Goods Transport Operator’s Services during the period 16-11-1997 to 1-6-1998 on the basis of the decision of the Hon’ble Supreme Court in the case of Laghu Udyog Bharati v. Union of India 1999 (112) ELT 365 whereby the Hon’ble Supreme Court had declared certain provisions of the Act ultra vires. The Dy. Commissioner sanctioned the refund claim of the appellants and credited the same in the Consumer Welfare Fund. The appellants filed appeal and the Commissioner (Appeals) in the impugned order after taking into consideration the provisions of section 117 of the Finance Act, 2000 whereby the provisions of Service Tax Rules were revalidated with retrospective effect, rejected the appeal.
3. Heard Shri Sajjan Mathew, office manager on behalf of the appellants and Shri Ashok Mehta, SDR for the respondent/revenue.
4. The contention of the appellants is that they were under the impression that M/s. Laghu Udyog Bharati have filed a writ petition in the Hon’ble Supreme Court challenging the validation of the levy of service tax. The appellants did not produce the orders passed by the Hon’ble Supreme Court whereby any operation of the Revalidation Act was stayed.
5. Therefore, in view of section 117 of the Finance Act, 2000 the appeal is dismissed. Ordered accordingly.
