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2022 (1) TMI 865 - AT - Service TaxRefund for the service tax - development charges - time limitation - appeal was rejected as it was filed beyond the prescribed time limit of six months - HELD THAT:- It is seen that the service tax has been paid on 20.8.2014. Appellant also availed CENVAT credit on the same. After the introduction of GST, the appellant carried forward the credit to TRAN-1 credit and reflected the same in the TRAN-1 filed by them. After introduction of section 104 by Finance Act, 2017 whereby exemption from service tax was provided on development charges by way of grant of refund, SIPCOT had issued a letter to the appellant informing the appellant to file the refund claim. The due date for filing the refund claim, as per the provisions contained in 104(3) of Finance Act, 2017 is 30.9.2017. The appellant received the letter from SIPCOT on 11.9.2017. However, the refund claim has been filed by the appellant only 26.11.2018 which is beyond the period of one year. It is clear that the refund claim has been filed within a reasonable time and without much delay after receiving intimation from SIPCOT. In the present case, there is inordinate delay after receiving intimation from SIPCOT on 11.9.2017. For these reasons, these decisions are distinguishable on facts and not applicable to the case on hand - In the case of JPG CONSTRUCTION PVT LTD. VERSUS COMMISSIONER OF GOODS & SERVICE TAX [2021 (2) TMI 367 - CESTAT NEW DELHI], which is a decision relied by learned AR, it has to be noted that the refund claim in that case is one under section 102 and not under section 104. Under section 102, it is always the service provider who has to make the claims. There was no requirement to get document or certificates. The said case also would not be applicable to the facts. There is inordinate delay of more than one year from the intimation received from SIPCOT, the rejection of refund claim as time-barred is legal and proper - Appeal dismissed.
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