RAJASTHAN TEXTILES MILLS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal is directed against the order -in -appeal dated 28 -9 -2004 wherein the refund claim of the appellants has been rejected.

(2.) THE relevant facts that arise for consideration are: The appellants are availing the services from goods transport operators and they were directed to pay the Service Tax of Rs. 5,34,637/ - for the services received by them from goods transport operators for the period 16 -11 -1997 to 2 -6 -1998. The appellants paid the service tax on 12 -11 -2003. The appellants filed the refund claim on 28 -11 -2003 for the said amount on the ground that they are not covered under the category of 'people liable to pay service tax' on the services received from goods transport operators. Show cause notice was issued to the appellants for the rejection of the refund amount. The adjudicating authority vide its order -in -original dated 21 -6 -2004 rejected the refund claim filed by the appellants. On an appeal, the Commissioner (Appeals) also came to the concurrent finding and rejected the appeal of the appellants.

(3.) THE learned advocate for the appellants submits that the appellate authority has come to the wrong conclusion in respect of interpretation of Notification No. 43/97 -S.T., dated 5 -11 -1997. He submits that the said Notification was amended with retrospective effect by Section 160(1) of the Finance Act, 2003 and by virtue of this amendment, they are eligible for the refund claim.