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2015 (6) TMI 964 - AT - Service TaxDenial of refund claim - Bar of limitation - Held that:- No limitation is prescribed for refund of accumulated CENVAT Credit under Rule 5 of Cenvat Credit Rules, 2004 as the said rule provides for refund of accumulated CENVAT Credit due to reasons of export of service, and being unable to be utilized by the assessee. Further, under the said rule, no time limit is prescribed and hence, no limitation is applicable. Thus, the ground of limitation is decided in favour of the appellant and it is held that the claim of refund is not hit by limitation. - Matter remanded back - Decided in favour of assessee.
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