Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 1016 - AT - Service TaxRefund of service tax paid on input services - Rejection of refund on the ground that invoices issued by Mohali unit are not covered within the period of one year to file a refund claim in terms of Notification No. 14/2016 dated 01.03.2016 - HELD THAT:- As per Para 2 of Notification No. 27/12 dated 18.06.2012 the manufacturer or the service provider is required to submit one refund claim under Rule 5 of Cenvat Credit Rules, 2004 for every quarter and the relevant date for filing the refund claim will be considered from the end of the quarter. This issue has been considered by the Tribunal in the case of M/S SYNGENTA SERVICES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, PUNE-II [2020 (1) TMI 1350 - CESTAT MUMBAI] wherein it has been held by the Tribunal that the time limit to file the refund claim would expire at the end of the quarter and this condition remains unaltered even after the amendment vide Notification No. 14/16 dated 01.03.2016. The last date to file the refund claim for invoices number 7 and 8 issued by the Mohali unit is to be calculated from the last date of the quarter i.e. 31.12.2016 and hence the refund application filed on 15.12.2017 is within the time limit as prescribed by the notification. Appeal allowed.
|