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2019 (1) TMI 1440 - AT - Service TaxSEZ Unit - Refund of Service Tax - denial of refund on the ground that the conditions of the N/N. 12/2013 dt. 01/07/2013 not fulfilled and also appellant had failed to produce proper and valid documents justifying the refund claim - rejection also on the ground of time limitation - time limit for issuance of ISD Invoices - Non-speaking order - Held that:- The impugned order is not a speaking order and has not considered all the documents along with relevant letters of approval submitted by the appellant. The said approval letters have also been placed on record which clearly covers all the services which have been used in or in relation to the authorized operations. Time limit for issuance of ISD Invoices - Held that:- The ISD invoice issued towards distribution of credit is dt. 31/10/2015 and in the present case, the appellant has not made the payment to the registered service provider and there is no time limit prescribed for ISD invoices. Therefore the date of ISD invoice is the date for which time limit one year is to be accounted. But the same has not been done by both the authorities below - keeping in view the intention of the Government in enacting the SEZ and giving special fiscal concession to SEZ unit, it is concluded that this is only a procedural requirement and not a mandatory as held by the Commissioner (Appeals). The impugned order is set aside and case remanded back to the original authority to pass a de novo order after complying with the principles of natural justice and after affording an opportunity of hearing - appeal allowed by way of remand.
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