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2019 (11) TMI 538 - AT - Service TaxRefund of service tax - time limitation - refund claims has been rejected as time barred filed under N/N. 27/2012-CE N.T dated 18.06.2012 - period April 2016 to June 2016 and January 2016 to March 201 - refund rejected on the ground that the foreign remittances were received prior to one year from the date of filing the refund claims are barred by limitation in terms of the Notification - HELD THAT:- In the cases, in hand, the refund claim required to be filed on quarterly basis in terms of Rule 5 of CCR, 2004. Therefore, the appellant were required to file refund claims within one year from the date when the quarter ends and the same view was taken by this Tribunal in the case of M/S. NEO GROUP SERVICES INDIA PVT LTD VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU EAST [2018 (11) TMI 978 - CESTAT BANGALORE]. The refund claims filed by the appellant are in time - Appeal allowed - decided in favor of appellant.
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