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2018 (12) TMI 555 - AT - Service TaxRefund application - time limitation - Rule 5 of CCR read with N/N. 5/1006-CE NT - Held that:- In the instant case, the service rendered by the respondent was completed only on 30th June, 2012. Moreover the amount received by them on 30th April, 2012 was by way of an advance. The said invoice related to period April to June, 2012. Hence the relevant date has to be taken only from the date of completion of service not from the date of receipt of payment which is prior to the date of completion of service. For one refund claim there cannot be more than one show cause notice and one adjudication order. It is not permitted to Revenue to reject the refund claim on one ground and when the said ground is held unsustainable, to raise the hue and cry that they are also other grounds on which the refund may be rejected. Appeal dismissed - decided against Revenue.
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