Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 998 - AT - Service TaxPeriod of limitation - Refund claim - filed after one year from the relevant date - Service tax paid on the output service - Business Auxiliary Services (Visa Services) - Held that:- in view of the Hon'ble Supreme Court judgment in the case of Assistant Collector of Customs Vs. Anam Electrical Manufacturing Co. [1997 (1) TMI 80 - SUPREME COURT OF INDIA] and jurisdictional Bombay High Court judgment in the case of Andrew Telecom (I) Pvt. Ltd. Vs. Commissioner of Customs & Central Excise Goa [2014 (4) TMI 507 - BOMBAY HIGH COURT, refund claim is covered by Explanation (B) (f) of Section 11B (1) of Central Excise Act 1944, as applicable to service tax vide Section 83 of the Finance Act, 1994, refund claim is not sustainable as it was filed beyond 1 year from the date of payment of service tax. Since refund of any amount is covered by Section 11B and there no other provision, this Tribunal being a creature under the Central Excise/Customs Act cannot go beyond the statute and therefore cannot relax the time limitation provided under the statute. As per my above discussion and settled legal position, I am of the considered view that the refund claim being filed after one year is hit by limitation and therefore correctly rejected by the lower authority. - Decided against the appellant
|