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2016 (12) TMI 1389 - CESTAT BANGALORE

2016 (12) TMI 1389 - CESTAT BANGALORE - TMI - Restoration of appeal - condonation of delay of 22 days in filing appeal - Held that: - the delay in filing the appeal before learned Commissioner (A) was not intentional and deliberate and therefore, delay condoned, and impugned order set aside and Commissioner (A) directed to decide the appeal on merit after affording an opportunity of hearing to the appellant - delay condoned - appeal restored - decided in favor of appellant. - ST/20457/2015-SM - .....

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mic Zone unit and engaged in the business of exporting software development service classifiable under Information Technology Software . They have been registered under Service Tax law under the category of Business Auxiliary Service and Information Technology Software Service. The appellants have claimed refund of service tax paid on input services utilised for the authorised operations in SEZ under Notification No.40/2012-St dated 20.6.2012. The Notification exempts the taxable services receiv .....

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77; 1,39,542/-. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) on 14.8.2014 along with application for condonation of delay of 22 days. The delay in filing the appeal before the learned Commissioner (A) was due to their authorised signatory was travelling in Philippines for inauguration of their group s operations centre and therefore they could not secure attestation of the documents necessary to file the appeal, therefore, there was a delay of 22 days in fi .....

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