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2016 (12) TMI 660 - AT - Service TaxRejection of refund claim - service tax amounts which have been paid on specified services received under the N/N. 17/2011-ST, dated 01.03.2001 pertaining to the period from January, 2011 to March, 2011 and April, 2011 to June, 2011 - compliance with the notification - Held that: - It has to be noted that in the Show Cause Notice there is no allegation raised that the refund claims are filed beyond time limit. Be that as it may, the original authority has given a clear cut finding in para 11 of Order-in-Original dated 28.02.2012 that the refund claims are filed within the time limit. This being so, the observation of Commissioner(Appeals) that refund claim is filed beyond the time limit is definitely unwarranted and unjustified. In view thereof, I find merits in the arguments raised by the appellants. The rejection of refund claim on time bar is unjustifiable. The appellant is eligible for the refund. The impugned order to the extent of rejecting the refund claim for the months January, 2011 and February, 2011 is set aside - appeal allowed - decided in favor of appellant-assessee.
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