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2017 (9) TMI 883 - AT - Service TaxRefund claim - denial on the ground of time limitation and also on the ground that the parking charges paid by the appellant have no nexus with the output service - Held that: - the appellant has filed the refund claim online within time and as all the documents could not be filed by the appellant online, therefore, the appellant filed physically refund claim although after one year - The date of filing of the refund claims online should be taken into consideration to determine whether a particular refund claim has been filed within the time as specified in the N/N. 5/2006-CE (NT) dated 14.03.2006, therefore, the refund claim cannot be denied to the appellant. Denial of refund on parking charges - Held that: - As the availment of cenvat credit has not been denied by the authorities below, the refund claim of the same cannot be denied on that ground that the said service is not the input service as per Rule 2(l) of the Cenvat Credit Rules, 2004 - refund allowed. Appeal allowed - refund allowed - decided in favor of appellant.
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