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Commissioner of Service Tax, Ahmedabad Versus M/s Intas Pharmaceuticals Ltd.

2015 (11) TMI 1258 - CESTAT AHMEDABAD

Denial of refund claim - Technical Testing and Analysis Service - Held that:- After considering the amount itself and the grounds on limitation, we find that the impugned order is liable to upheld on limitation without going into merit - we upheld th .....

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: Shri Jigar Shah, Adv For the Respondent : Shri Alok Srivastava, AR ORDER Per P K Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the Adjudication order was set aside. 2. After hearing both the sides and on perus .....

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djudicating authority rejected the refund claim on merit and limitation. The Commissioner (Appeals) set aside the Adjudication order on both the score i.e., on merit and limitation. 3. Both the sides argued at length. After considering the amount its .....

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