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2018 (4) TMI 1246 - AT - Service TaxRefund of service tax paid - denial on the ground of time limitation - refund claim filed on 7th March 2016 for the services exported by him for the quarter January 2015 to March 2015 - Section 11B of CEA - Held that: - Larger Bench of the Tribunal in the case of CCE & ST, Bengaluru Service Tax-I Vs Span Infotech India Pvt Ltd [2018 (2) TMI 946 - CESTAT BANGALORE] has settled the law wherein it is held that for the refund under Rule-5 of CENVAT Credit Rules 2004, relevant date for limitation has to be from end of the quarter in which FIRC is received - refund is not time barred - appeal allowed - decided in favor of appellant.
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