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2017 (1) TMI 1027 - AT - Service TaxCondonation of delay in filing an appeal before Commissioner (appeals) - 100% EOU - refund claim of CENVAT credit availed on input services used for providing the output services exported - Held that: - as per Section 85(3A), the appeal before the Commissioner (A) has to be filed within 60 days from the date of communication of the order and in this case admittedly order was received on 20.10.2015 - Order-in-Original were filed by the appellant only on 9.3.2016 i.e., almost after 140 days. Reliance placed in the case of Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA], where it was held that the proviso to sub-section(1) of Section 35 ibid makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. Refund rightly rejected - Appeal dismissed - decided against appellant.
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