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2018 (3) TMI 1810 - AT - Service TaxVCES Application - time limitation - whether delay in issuing SCN by the authorities beyond 30 days from the date of filing the VCES application pursuant to Finance Act, 2013 could be rejected as time bar? - Circular dated 08.08.2013. HELD THAT:- A harmonious reading of the Finance Act, 2013 and the Circular makes it clear that the Board has issued the clarification to expedite the process of VCES application making it necessary to issue notice within 30 days, if it is proposed/ intended to reject the same. However, the said Circular cannot disturb the upper limit of one year fixed by the legislation as prescribed under Section 111 of the Finance Act, 2013. Hon’ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] observed that in a case there is a conflict between the Circular and the Rule, the Rule should prevail. The appeal is remanded to the Ld. Commissioner (Appeals) to decide the case on merit afresh - appeal allowed by way of remand.
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