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2009 (11) TMI 331 - CESTAT, CHENNAIRefund- Limitation- The Service tax was paid on Goods Transport Agency service during the period 15-11-2005 to 3-2-2006 arid a letter dated 28-6-2006 was filed by the assessees with the Range Officer for refund of Service tax. The letter was returned to the assessees advising them to file the claim in proper format with proper evidence for payment of Service tax. The assessees filed the claim in the proper format on 5-9-2007. In the light of decision of Wood Work ing Centre v. Collector of Central Excise, Indore, held that set aside the impugned order of rejection of claim on the ground of time-bar. set aside the impugned order and remit the case for fresh decision. The appeal is thus allowed by way of remand.
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