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2010 (8) TMI 468 - AT - Service TaxRefund claim - Limitation - The respondents is a 100 per cent E.O.U. and claimed refund of service tax amount paid by them in respect of services utilised in the final product, namely, ‘cellular phones’, which were exported - The Tribunal in the case of Swagat Synthetics Ltd.[2007 -TMI - 69484 - CESTAT, AHMEDABAD],it was held that credit lying in RG-23A account accumulated arising out of the export is akin to credit in the PLA and the time-limit shall not apply - Therefore, the finding of the original authority that the claim is hit by time bar is erroneous - Hence, the appeal by the department is rejected - Decided in favour of assessee.
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