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2017 (9) TMI 1559 - AT - Service Tax100% EOU - Refund of unutilised Credit - rejection on the ground of nexus and time limitation - Held that: - In the present case the appellant is a 100% EOU and exporting their entire service and there is no domestic sale of the service. In such case the entire Cenvat Credit which is availed is eligible for refund to the appellant - the refund claim cannot be denied on merit. Time Limitation - Held that: - the input received during the period 16/05/2008 to 31/03/2010 for which the refund claim was filed on 24/04/2012 - refund is admissible only for a period for one year prior to 24/04/2012 attributed to export made during that period - the appellants are entitled for the refund claim of accumulated Cenvat Credit attributed to the export made during the last one year from the date of file, i.e. 24/04/2012, Cenvat Credit relatable to the export prior to one year is time barred. The adjudicating authority should re-quantify the refund - appeal allowed by way of remand.
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