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2014 (6) TMI 32 - CESTAT NEW DELHIClaim of refund of service tax on the ground that the same was not payable - service tax was paid on notional interest after audit objections - Sub licensing of premises - Receipt of interest free security - Bar of limitation - Held that:- Revenue authorities are required to look into the limitation aspect. Admittedly, the refund is to be given only in those cases where it is not required to be deposited. As such, limitation would not apply in any case of refund, which proposition would be against the law. Further, it is well settled that the Revenue authorities, including the Tribunal, being creature of statue are required to work within the four corners of the law and cannot go beyond it. As such the refund, if otherwise admissible, has to meet the barred of limitation. They have applied for the refund claim on 12.08.2009. The original adjudication authority has observed that the said letter dated 12.08.2009 is in the office records but has not accepted the same on the ground that there is no evidence of having received the said letter in the office. In my view, the above findings are self-contrary. On one hand the Asstt. Commissioner is accepting the presence of the refund claim application in the office record and on the other hand has observed that the same does not show the receipt. If the same was actually not filed by the appellant, I really fail to understand as to how the said letter travelled up to the concerned file and found its way therein. As such, I deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority look into the said fact afresh and to decide the issue accordingly - Decided in favour of assessee.
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