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2017 (6) TMI 110 - AT - Service Tax100% EOU - Refund of CENVAT credit - denial on account of time limitation - Held that: - the said issue stands settled by the decision of Hon’ble Gujarat High Court in the case of CCE Vs Balkrishna Textiles Mills Pvt. Ltd [2016 (6) TMI 354 - GUJARAT HIGH COURT], wherein it has been held that when the statute does not provide limitation, no limitation can be read therein - the limitation under Section 11B does not apply for refund of accumulated Cenvat credit. The amount of Cenvat credit disallowed, is bad and beyond the scope of show cause notice - appeal allowed - decided in favor of assessee.
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