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2018 (6) TMI 1487 - AT - Service TaxRefund of service tax paid which is otherwise exempted - Rejection on the ground that the same is filed beyond the period of limitation u/s 11B of CEA - Held that:- Identical/similar facts arose in the case of Parijat Construction before the Hon’ble High Court of Bombay, [2017 (10) TMI 659 - BOMBAY HIGH COURT], where the petitioner-appellant therein had filed refund claim beyond the period of one year on noticing that they are not supposed to pay service tax liability, the view of the Tribunal that provision of Section 11B of Central Excise Act, 1944 would be attracted was set aside by Lordships - following the same, the refund allowed in present case also - appeal allowed - decided in favor of appellant.
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