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2018 (8) TMI 904 - HC - Service TaxCondonation of delay in filing appeal - CENVAT Credit - duty paying invoices - improper documents - Held that:- The facts are that the BSNL did not challenge the Order in Original for nearly three years on the grounds which even otherwise do not inspire confidence. The period of limitation prescribed for filing appeals under Section 85 of the Finance Act, 1994 is three months - As per the provisions of sub-section (3) of Section 85, such period could be extended by the appellate Commissioner on sufficient cause being shown by a further period of three months. The delay is inordinate. The explanation for such long delay is in any case not sufficient - petition dismissed.
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