Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 31 - AT - Service TaxRefund claim of service tax reversed earlier - rejection on the ground of limitation - Held that: - the appellant had reversed the credit on 26.12.2013. However, within one after year from the date of reversal of credit, instead of taking re-credit in their books of accounts, they filed refund claim on 06.08.2014. In view of the definition of ‘relevant date’ contained in Section 11B of Central Excise Act, 1944, the date of reversal of credit be considered as the commencing point in computing the period of limitation under the said Provision - In the result, the refund claim of Cenvat credit filed on 05.08.2014 cannot be construed as beyond the limitation prescribed under Section 11B of Central Excise Act, 1944. To consider the eligibility of refund on merit, the matter is remanded to the adjudicating authority - appeal allowed by way of remand.
|