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2015 (12) TMI 947 - AT - Service TaxRefund of CENVAT credit accumulated - Rule 5 of CENVAT Credit Rules 2004 - Held that:- If a refund claim for the period from October 2006 to December 2006 was returned pointing out certain deficiencies, the appellant should have resubmitted the claim for the same period and segregated the claim for January to March 2007 and submitted it separately. If they do not want to claim refund for October and November 2006, the refund claim would have been filed only for December 2006. Unless, I am able to take a view that the claim which was returned for the period from October 2006 to December 2006 was resubmitted in the eyes of law, it may not be possible to uphold the stand taken by the appellant that the part of the refund claim submitted has to be treated as resubmission of the earlier claim. The claims for October to December 2006 and December 2006 to March 2007 have to be treated as separate claims and in my opinion this has been correctly followed. Therefore this ground cannot be sustained. - Matter remanded back - Decided partly in favour of assessee.
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