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2014 (9) TMI 1036 - CESTAT BANGALORERefund claim - Admissibility, if Cenvat credit not admissible as output service not taxable - Held that: Relying on paragraph 6.12 of the Interim Order Nos. 79 to 152/2014 dated 18.9.2014 in case of M/s Apotex & Others 2015 (3) TMI 346 - CESTAT BANGALORE, the refund claim is admissible. Refund claim - Barred by limitation under Section 11B of Central Excise Act 1944 - Held that: Limitation is considered as per paragraph 6.15 of the Interim Order Nos. 79 to 152/2014 dated 18.9.2014 in case of M/s Apotex & Others 2015 (3) TMI 346 - CESTAT BANGALORE, and paragraph 6.16 on method of calculating relevant date. The claim is within the normal period.Therefore, as regards nexus, the same has to be considered in accordance with the Interim Order (supra). - Decided in favour of appellant
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