Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Boston Scientific India Private Limited Versus CST, Delhi-IV, Gurgaon

2016 (10) TMI 281 - CESTAT CHANDIGARH

Refund claims - period of limitation where refund claim was filed electronically - unutilized cenvat credit on various input services - Notification No. 5/2006-CE (NT) dated 14/3/06 - time barred as the physical copies of the claims were received much later than the prescribed time limit - Held that:- it is found that the findings of the lower Authorities are contrary to the Board instruction as well as trade notice issued by the Jurisdictional Commissioner. The Tribunal had occasion to examine .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for or omitted to be filed alongwith the original claim the filing of all documents later cannot be considered for reckoning the date for calculating time bar. It is the date of filing of initial claim which is to be considered as relevant date. - We have noted that the appellants have filed the claim for refund as well as 11 supporting documents alongwith the claim electronically. Hence, it cannot be alleged that the appellants submitted only a simple claim without any supporting document .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

10-8-2016 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Sandeep Chilania and Ms Aurica Bhattacharya, Advocates - for the appellant Shri Satyapal, Authorized Representative (DR) - for the Respondent ORDER The appeal is against order dated 27/1/15 passed by Commissioner (Appeals-II), Gurgaon. The appellants are engaged in providing Business Auxiliary Service liable to service tax. They have filed refund claims under Notification No. 5/2006-CE (NT) dated 1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the claims as eligible. We find that the refund claims were filed by the appellants electronically through ACES within the prescribed time. However, the physical copy of the claim and supporting documents have been submitted subsequently. The lower Authorities held the claims were barred by time as physical documents were submitted later. It is also recorded that e-filing of refund claims is not mandatory and there is no provision in law equating electronic filing with physical filing. We find t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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