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2011 (3) TMI 193 - CESTAT, BANGALORECondonation of delay - Refund - 100% EOU - Circular No.120/01/2010-ST dated 19.1.2010 - Held that: - As regards the quarterly filing of refund claims and its applicability, since no bar is provided in the notification, there should not be any objection in allowing refund of credit of the past period in subsequent quarters. - It is possible that during certain quarters, there may not be any exports and therefore the exporter does not file any claim. However, he receives inputs/input services during this period. - Refund claim during subsequent quarters allowed Photocopies of Invoice / address on the documents - credit cannot be allowed against photocopies of documents which are not prescribed under Rule 9 of CCR - The admissibility to credit in dispute for the reason that the documents are not addressed to the respondents is remanded to the Original Authority for examination afresh - The appeals filed by the revenue are disposed
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