Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1538 - AT - Service TaxRefunds of accumulated and unutilized CENVAT credit - rejection on the ground of time limitation - Section 11B of the Central Excise Act, 1944 - Rule 5 of CENVAT Credit Rules, 2004 read with N/N. 5/2006 dated 14.3.2006 and N/N. 27/2012-CE dated 18.6.2012 - Held that:- The original authority after proper verification found some of the refund claim within time and some of the refund claim beyond time. Accordingly, what was within time was allowed and what was beyond the time as prescribed by the Tribunal was rejected. Larger Bench of the Tribunal in the case of CCE vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] has also held that the time limit for consideration of the refund claim under Rule 5 of CENVAT Credit Rules, 2004 may be taken as the end of the quarter in which the FIRC is received in cases where the refund claims are filed on a quarterly basis. Appeal allowed in part.
|