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2014 (3) TMI 985 - AT - Service TaxDenial of refund claim - storage and warehousing services - Bar of limitation - TR6 challan submitted by the appellant did not reflect the refund amount - Held that:- appellant have filed refund claim in time as the date of merger is with effect from 1-4-2004, which was ultimately decided on 30-4-2007 and refund claim is filed within a year i.e. 24-12-2007. Further, I find that both companies have amalgamated their merger. Hence, M/s. IBP Ltd. and appellant are the same legal entity. Therefore, they are entitled for refund claim. - Decision in assessee's own previous case [2011 (3) TMI 187 - CESTAT, CHENNAI ] followed - Decided in favour of assessee.
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