Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 164 - AT - Service TaxDenial of refund claim - Export of services - Period of limitation - claim filed with one year after date of payment of belated service tax - Business Auxiliary Service - CENVAT credit - Held that:- provisions contained in Section 11B of the Central Excise Act, 1944, as made applicable to the Service Tax matters are squarely applicable in this case. In this case the applicant had paid the Service Tax on the services which qualifies as ‘Export of Service’ and the payments were made both in Cash as well as by way of debit of CENVAT Credit A/c. The cash payments were made much beyond the due date of payment of Service Tax. The said claim was filed within one year from the date of payment of tax, but after the expiry of one year from the due date of payment of tax. The Original Adjudicating Authority found that the payment from CENVAT Credit was deemed to be made on the due date of payment of tax, hence the claim is barred by limitation to that extent. - no infirmity in the said findings. - Decided in favour of Revenue.
|