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2019 (9) TMI 750 - CESTAT CHENNAIRefund of service tax - time limitation - application of time limit of one year - N/N. 14/2016-CE(NT) dated 1.3.2016 - service tax was paid in 2014, project was completed in 2018, refund claim was filing in 2015 on the ground that amount was not fully received - case of appellant is that refund claim cannot be rejected on the ground of time-bar as the notification introducing the time limit was issued only on 1.3.2016 and that the provision of services where completed prior to this date - HELD THAT:- When we go by receipt of part payment by the appellant which are 10.11.2014 and 7.7.2015, the refund claim made on 25.11.2016 is beyond the period of one year as discussed by the authorities below. If the payment received by the appellant on 21.5.2018 is to be considered, as argued by the counsel, the refund claim would be premature. The appellant do not have a fit case for grant of refund - refund rightly rejected - appeal dismissed - decided against appellant.
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