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2015 (2) TMI 753 - AT - Service TaxDenial of refund claim - Bar of limitation - Non receipt of OIO - Held that:- no acknowledgment from the appellant has been produced by the department to indicate that OIO dated 12.01.2011 was received. Under similar facts, this bench is taking a view that an appealable order cannot be considered to have been delivered. In view of the case laws relied upon by the appellant the order passed by the first appellate authority is required to be set-aside. Accordingly, the OIA dated 20.12.2012 passed by Commissioner (Appeals) is set-aside and the matter is remanded back to him for passing the order on merits after giving an opportunity of personal hearing to the appellant to argue his case. - Decided in favour of assessee.
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