Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 307 - CESTAT BANGALOREDenial of refund claim - Amount paid under protest - relevant date - period of limitation - GTA service and business auxiliary service - Held that:- appellant had paid the amount during the course of investigation on the advice given by the investigating officer (it might be force) and after adjudication process, if the demand is dropped, the amount deposited has to be considered as pre-deposit or a deposit. Therefore in this case also, the limitation has to be accounted from the date of the adjudication order and not from the date of deposit of the amount. Therefore I do not find anything wrong in the impugned order - Decided against Revenue.
|