Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 800 - AT - Service TaxRefund of accumulated CENVAT Credit - Information Technology Software Services - rejection on the ground of being time-barred and also as inadmissible CENVAT availed - Rule 5 of CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) dated 18.6.2012 - October 2015 to March 2017 - HELD THAT:- From the narration of facts, it is clear that when the period of one year is computed from the last month of each quarter of refund claim, all refund claims filed are well beyond the period of one year. Hence the rejection of refund claim as time-barred by the authorities below cannot be considered to be totally erroneous. After the introduction of GST, the appellant is not able to take recredit of the said amount. Thus, the alternative prayer put forward at the time of argument is to grant refund taking into consideration the practical difficulty in taking recredit after introduction of GST. There was no adjudication in regard to the application of Sec. 142 of GST Act, 2017. There was no direction in the order to take recredit. Some amount is denied as not eligible also. The proceedings have emanated by filing refund claims under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No. 27/2012, the adjudication has been only in terms of the above and not under the provisions of Section 142 of GST, 2017. The Tribunal being a creature of the statute cannot grant reliefs extraneous to the adjudication. Appeal dismissed.
|