Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 173 - AT - Service TaxDenial of refund claim of unutilized cenvat credit- Date of export - whether the refund claims rejected by the lower authorities holding the same as hit by limitation is correct as per the provisions of Rule 5 of the Cenvat Credit Rules read with notification No.05/2006-CE(NT) - Held that:- the relevant date should be the date on which the export of the goods was made - Decision in the case of Swagat Synthetics [2008 (7) TMI 208 - HIGH COURT GUJARAT] distinguished - Following decision of Commissioner of C. Ex., Coimbatore Vs. GTN Engineering (I) Ltd. [2011 (8) TMI 960 - MADRAS HIGH COURT] - Decided against Revenue.
|