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M/s. Wisdomleaf Technologies Pvt. Ltd. Versus Commissioner of Service Tax. Bangalore Service Tax- I

2017 (1) TMI 1027 - CESTAT BANGALORE

Condonation of delay in filing an appeal before Commissioner (appeals) - 100% EOU - refund claim of CENVAT credit availed on input services used for providing the output services exported - Held that: - as per Section 85(3A), the appeal before the Commissioner (A) has to be filed within 60 days from the date of communication of the order and in this case admittedly order was received on 20.10.2015 - Order-in-Original were filed by the appellant only on 9.3.2016 i.e., almost after 140 days. - .....

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Dated:- 9-1-2017 - Shri S. S. Garg, Judicial Member Mr. K. S. Ramu, Advocate For the appellant Mrs. Ezhilmathi, AR For the respondent ORDER Per S. S. Garg The appellant has filed three appeals against the common impugned order dated 4.4.2016 whereby the learned Commissioner (A) has dismissed the appeals of the appellant at the threshold on account of time bar. The issue in the three appeals is identical, therefore all the three appeals are being disposed of by this common order. The details of .....

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for him to utilize these CENVAT credit and therefore they filed refund claims seeking refund of unutilized CENVAT credit paid on input services used for providing the output services exported during the impugned period under Rule 5 of CENVAT Credit Rules (CCR), 2004 read with Notification No.27/2012-CE. 2.1 All the refund claims were rejected in toto vide Order-in-Original passed by the Assistant Commissioner. Aggrieved by the said order, appellants filed appeal before the Commissioner (A) and t .....

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ubmitted that the delay was caused on account of fault of the consultant who did not file the appeals in time. He further submitted that the learned Commissioner (A) should have liberally exercised his discretion to condone the delay in filing the appeals and should have decided the matter on merit. 5. On the other hand, the learned AR submitted that the impugned order are perfectly in accordance with law and the statutory provision as contained in Section 85(3A) of the Finance Act, 1994 which p .....

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20.10.2015 itself but the appeals against these Order-in-Original were filed by the appellant only on 9.3.2016 i.e., almost after 140 days from the date of receipt of the Order-in-Original. She further submitted that as per the provisions of Section 85(3A) of the Finance Act, 1994, the maximum period which the Commissioner can condone is 30 days after the expiry of 60 days which means that the appeal must be filed within 90 days from the date of receipt of the order; whereas in this case, it was .....

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rgaon vs. M/s. KAP Cones in Civil Appeal No.5432 of 2015, which according to me is not applicable in the facts and circumstances of the case. 7. After considering the submissions of both the parties and perusal of the material on record, I find that there is no infirmity in the impugned order because as per Section 85(3A), the appeal before the Commissioner (A) has to be filed within 60 days from the date of communication of the order and in this case admittedly order was received on 20.10.2015. .....

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