Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 898 - AT - Service TaxRefund claim - denial on account that appellant had not obtained registration and in the case of refund claim for 4/2012 to 6/2012, the refund claim made on 28.06.2013 is barred by limitation - Circular issued by Registry is sufficient compliance of Rule 6(A) of CESTAT Procedure Rules or not? - Held that: - The issue whether assessee is eligible for refund for the period prior to obtaining registration is settled by the judgment in the case of the M/s m Portal India Wireless Solution Pvt. Ltd.[2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - the rejection of refund on the ground that appellant had not obtained registration before filing of refund claim is not legal or proper. Time limitation - Held that: - In the case of export of services, the relevant date (starting point) for computing the period of one year as prescribed in Section 11 B of C.E Act would be the date of receipt of FICR - The Ld. Counsel does not have a case that when computed from the date of receipt of FICR, the refund claim filed for quarter June, 2012 is fully within time. He submitted that some of the transactions would be within time. This aspect has to be verified by the adjudicating authority. Appeal partly allowed - part matter on remand.
|