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2018 (4) TMI 907 - AT - Service TaxRefund claim - service tax paid on amount which was available as abatement under GTA Service - refund rejected on the ground that the Appellant have themselves chosen not to avail the exemption given under the N/N. 32/2004 and hence not entitled for the refund - time limitation - scope of SCN - Held that: - The show cause notice was issued to them on the grounds of time bar. However the refund was rejected on the ground that the exemption cannot be claimed retrospectively. The lower authorities could not have firstly decided the issue on grounds which was not canvassed in the show cause notice - impugned order traveled beyond SCN. Time limitation - Held that: - In the present case vide letter dt. 07.12.2006 they were asked to reverse the credit and hence the claim was filed by Appellant on 14.06.2007 i.e within one year of the letter dt. 07.12.2006. The Appellant’s claim is thus cannot be held to be time bar. Appeal allowed.
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