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2018 (3) TMI 23 - CESTAT AHMEDABADRefund of service tax paid on the services rendered in the SEZ area - rejection on the ground that they were filed beyond the period of limitation as also on the ground that they were not required for authorized operations - Held that: - the delay in fling refund claims before the authorities is 14 96 days from the date of payment of Service Tax - all these refund claims after 1.3.2011 on this date N/N. 17/2011-ST came into existence and superseded N/N. 9/2009-ST. - all these claims are within time limit and the matter has to be remitted back to he Adjudicating Authority to decide the case afresh - appeal allowed by way of remand.
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