Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 814 - CESTAT BANGALOREDenial of refund claim - Time limit for refund claim - Held that:- time limit for considering the appeal under Section 11 has to be reckoned from the date of export as discussed above. The appellants are contesting this ground. The learned counsel relied upon the decision in the case of Taco Faurecia Design Center Pvt. Ltd. and ors. Vs. CCE, Pune [2014 (3) TMI 78 - CESTAT MUMBAI] to submit that in the case of export of services, the relevant date has to be counted from the date of receipt of consideration. We find the decision to be applicable to the facts of this case. As regards the merits, the Commissioner has already taken a view with regard to several services and has remanded the matter for granting the refund after considering the documents etc. With regard to the Commissioners order as clearly held the appellant is to be eligible for refund on merits and only limitation is the issue, since we have taken a view that limitation has to be counted in a different manner, the original adjudicating authority has to proceed on the basis of the decision cited hereinabove. As regards merit, since the Revenue is not in appeal against the decision of the Commissioner(Appeals), his decision will have to be implemented. With reference to cases where there are no clear observations of the Commissioner(Appeals), the original adjudicating authority may after giving reasonable opportunity to the appellants to present their case decide the eligibility of particular input service for refund in accordance with law - Decided in favour of assessee.
|