Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1182 - AT - Service TaxCENVAT Credit - time limitation - whether the refund of Cenvat credit claimed by the Appellant is beyond the limitation period as prescribed under Section 11B of the Central Excise Act, 1944 as applicable to Service Tax vide Section 83 of the Finance Act, 1994? - HELD THAT:- Even though the appellant had paid service tax on the services, which is not leviable to service tax during the relevant time, still they had to file the refund claim within the period prescribed under Section 11B since the statutory authority cannot ignore the specific enactments under which the refund claim is filed. Admittedly in the instant matter the refund claim had been filed beyond the statutory time limit of one year, therefore, the learned Commissioner was justified in rejecting the Appeal filed by the Appellant. Appeal dismissed - decided against appellant.
|