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M/s. Verisign Services India Private Limited Versus Commissioner of Service Tax Bangalore-service Tax

2016 (12) TMI 1184 - CESTAT BANGALORE

Condonation of delay of 10 days in filing appeal - delay due to their authorised signatory, on continuous tour - Held that: - by taking a liberal approach, and considering that the delay in filing the appeal before learned Commissioner (A) was not in .....

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ndent ORDER The present appeal is directed against the impugned order dated 11.11.2014 passed by the Commissioner (A) vide which the Commissioner (A) rejected the appeal of the appellant for non-compliance of Section 85(3A) of the Finance Act, 1994. .....

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As per Rule 5 of the CENVAT Credit Rules, assessee can claim refund of unutilised CENVAT credit subject to certain safeguards, conditions and limitations. Appellant filed a refund claim in respect of CENVAT credit availed by them along with all the .....

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inal dated 28.9.2012, sanctioned the partial refund of ₹ 16,62,924/- and rejected the balance amount of ₹ 14,55,785/-. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A). Though the due date for filing the .....

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ed Commissioner (A). The Commissioner (A) vide his order dated 11.11.2014 dismissed the appeal by holding that the delay in filing the appeal is not condonable. Aggrieved by the said order, the appellant is before this Tribunal. 3. I have heard both .....

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ed to condone the delay which was within condonable limit. He further submitted that the delay of 10 days was not deliberate and intentional but the delay was caused due to continuous tour of their authorised signatory. He further submitted that the .....

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ound. In support of his submission, he relied upon the decision of the Hon ble Karnataka High Court in the case of Affiliated Computer Services (I) Pvt. Ltd. vs. CST, Bangalore: 2012 (28) S.T.R. 432 (Kar.) wherein the Honble Karnataka High Court ove .....

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