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2017 (12) TMI 1147 - AT - Service TaxRefund claim - taxable service used/utilised for export of the goods - denial on the ground of time limitation - Held that: - It is apparent from the records that the refund claim applications were not filed within the prescribed time limit of one year provided under the N/N. 41/2012 dated 29.6.2012. Since, the said notification is conditional and the benefit contained therein are available, subject to fulfilment of the conditions itemised therein, the assessee has to strictly comply with the requirement contained therein for availing the benefit of refund of service tax. Thus, the time limit prescribed in the notification cannot be considered as procedural in nature - appeal dismissed - decided against appellant.
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