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2010 (5) TMI 87 - AT - Service TaxRefund of service tax on input services u/s 41/2007 – Export of goods – Power of the commissioiner (appeals) to condone the delay in filing an appeal - The original adjudicating authority rejected the refund claim on the ground that the conditions of the notification are not fulfilled - Commissioner (Appeals) rejected the appeal on the ground that the appellants should have filed the appeal under Central Excise law and not Finance Act, 1994. If the appeal was to be filed under Central Excise law, the delay in filing appeal comes to 38 days and the Commissioner (Appeals) has no power to condone the same. Held that: Commissioner (Appeals) has powers to condone the delay upto 3 months in case of service tax, the order of Commissioner (Appeals) rejecting the appeal on the ground of delay is incorrect. – Matter remanded for denovo consideration.
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