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2013 (12) TMI 157 - AT - Service TaxRejection of refund claim - Notification No. 5/2006 dated 14.3.2006 - Input invoices were not raised in period January to March, 2012 - Held that:- input invoices are dated prior to the period of refund claim and the date of payment made to the input service provider is also prior to the claim of the refund - refund of credit can be allowed of the past period in subsequent quarters and there is no such bar in the Notification N0. 5/2006 - there is no bar in allowing the refund of the Cenvat credit pertaining to the period prior to refund period claimed by the appellant - these invoices are not in the name of the appellant and in fact are in the name of the M/s Niranjan Seshadri. I find as these invoices are not in the name of the appellant unit, the lower authority has rightly denied the refund in respect of the Cenvat credit in respect of these invoices - Following decision of CCE Vs. Chamundi Textiles (Silk Mills) Ltd. [2011 (3) TMI 193 - CESTAT, BANGALORE] - Appeal partly allowed.
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