Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1345 - HC - Service TaxCondonation of delay in filing appeal before the Commissioner (Appeals) - condonable period of limitation - CENVAT Credit - Held that:- It is borne out from the record that while the original order was passed on 25.08.2014, the appellant filed an appeal before the Commissioner (Appeals) on 10.12.2015. It is not in dispute that the limitation for filing the appeal before the Commissioner (Appeals) is 30 days and the appellate authority is vested with the power to condone the delay of one month only - The CESTAT rendered a categorical finding that the fact that the appellant received the order in original on 17.09.2014 sufficiently establishes that the plea of the appellant that it received the order copy only on 26.10.2015 was factually wrong. Once it is found that the appellant’s plea that it received the order copy only on 26.10.2015 as false, the question of entertaining any alternative plea does not arise. Appeal dismissed - decided against appellant.
|