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2015 (7) TMI 351 - CESTAT BANGALOREDenial of refund claim - refund of unutilized the accumulated credit available - Notification No. 5/2006-CE N.T dated 1.3.2006 - bar of limitation - Revenue while allowing the refund of only 1 invoice took a view that claim has to be calculated by treating the number of days available in November as the difference between the date of invoice and the last date of the month - Commissioner allowed full refund - Held that:- Refund should be limited to 3 days period as done by the original authority has no support from the statute. Accordingly, the appeal deserves to be rejected and is rejected. - Decided against Revenue.
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