Refund Allowed as Excess Service Tax Treated as Deposit, Not Tax: CESTAT Delhi

McCann Erickson (India) Pvt. Ltd. Vs Commissioner of CGST & CX GST (CESTAT Delhi) In this case, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi examined an appeal filed against an order rejecting a refund claim of ₹2,93,72,118/- on the ground of limitation under Section 11B of the Central Excise Act, 1944. The appellant, engaged in providing advertising agency services under the Finance Act, 1994, had discharged service tax liability on a monthly basis. However, from January 2017 onwards, the appellant paid service tax without adjusting previously paid amounts for ...