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2018 (6) TMI 1157 - AT - Service TaxRefund claim - Time limitation - the refund was rejected on the ground that the refund of Service Tax paid by the appellant was not filed within one year from the date of payment of Service Tax - Held that:- As per audit the appellant was not supposed to pay Service Tax on 100% gross value, whereas, in terms of N/N. 30/12-ST, they were supposed to pay on 25% of the gross value. Since, appellants paid the Service Tax on 100% and the same was availed by the recipient as the Cenvat credit, there was no occasion for filling any refund claim, refund has arisen only as per the audit objection and compliance thereof by making the payment towards Cenvat credit and interest thereon. The relevant date should be from the date when audit has raised an objection and compliance thereof. The appellant admittedly filed the refund claim well within one year of that date i.e. on 22.02.2015. Therefore, the refund is not time bar, as the same was filed within one year from the relevant date as per facts of the present case - rejection of refund on time bar not sustainable. Appeal allowed.
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