Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 328 - AT - Service TaxRefund of service tax - rejection on the ground that condition (b) in paragraph no. 3 of notification no. 41/2012-ST dated 29th June 2012 and of ₹ 10,57,754/- for having been sought after the period of limitation prescribed therein - HELD THAT:- A special provision for discharge of tax liability by the recipient, which may not have been anticipated when the general scheme of rebate was devised, should stand in the way of the more fundamental principle that taxes should not be allowed to insinuate into the value of exports. Time limitation - HELD THAT:- As pointed out by Learned Authorised Representative, the decision in which a contrary view was taken were those in which the amount claimed was not revised by a subsequent application which had the effect of enhancing the claim itself - the decision cited by Learned Counsel is not a binding precedent for advancing the date of filing of claim for the enhanced amount, and thus, bring the claim within the prescribed period. We modify the impugned order by allowing refund to the extent of ₹ 56,27,388/- while upholding the rejection of ₹ 10,57,754/- - Appeal allowed in part.
|