GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (4) TMI 23 - CESTAT MUMBAI

2016 (4) TMI 23 - CESTAT MUMBAI - TMI - Rejection of refund claim filed under Rule 5 read with Notification No. 5/2006-CE(NT) dated 14/3/2006 - Accumulated Cenvat credit against export of services for the period April, 2009 to June, 2009 - Time bar in terms of Section 11B of Central Excise Act and non qualification of test of input as defined under Rule 2(l) of Cenvat Credit Rules, 2004 - Held that:- the date of exports are 30/4/2009, 31/5/2009 and 30/6/2009 and the refund claim was filed on 30/ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in favour of appellant - Appeal No. ST/172/11 - A/85889/16/SMB - Dated:- 8-2-2016 - Ramesh Nair, Member (J) For the Appellant : Shri Vikas Y Khare, Consultant For the Respondent : Shri V Kaushik, Asstt. Commissioner (AR) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. PIII/VM/305/2010 dated 12/11/2010 passed by the Commissioner (Appeals-III) of Central Excise, Pune wherein Ld. Commissioner (Appeals) upheld the rejection of refund claim of ₹ 1,58,556/- on the grou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n 30/4/2010 therefore refund is barred by limitation of one year in terms of Section 11B of Central Excise Act, 1944. Aggrieved by the impugned order, the appellant is before me. 3. Shri. Vikas Y. Khare, Ld. Consultant for the appellant submits that they have exported services for the period April to June, 2009 for which invoices were raised on 30/4/2009, 31/5/2009 and 30/6/2009, accordingly period of one year should be reckoned considering the date of export as 30/4/2009 and subsequent dates. H .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version