9911796707
TMI Blog2019 (1) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... ') were set aside with a direction to the adjudicating authority to decide the matter afresh. The order further directs that if the adjudicating authority needs any document(s), the Appellant shall provide the same within the stipulated time frame. 2. The Appellant is registered with the Service Tax Department under the category of "Business Support Services", "Rent-a-Cab Operator Services" and "Legal Consultancy Services". It filed a refund claim of Cenvnat Credit amounting to Rs. 27,37,997/- for the period from July, 2012 to March, 2013 and also for an amount of Rs. 46,97,328/- for the period from April, 2013 to December, 2014 under Notification dated 18 June, 2012 issued under Rule 5 of the Cenvat Rules. During the scrutiny, it was obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , decided on 09 February, 2018. 4. On the other hand, the learned Representative for the Department, has submitted that when the matter has been remanded, there is no occasion for the Tribunal to consider the issue as the same can be examined by the adjudicating authority on remand. 5. We have heard the learned counsel for the Appellant as also the learned Representative of the Department and perused the materials available on record. 6. It is, no doubt, true that the first appellate authority has remanded the matter to the adjudicating authority, but in view of the observations made in paragraph 9 of the order, the appellate authority will re-examine the matter by considering the date of invoice as the relevant date for calculating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the relevant date for deciding the time limit for claiming refund under Rule 5 of the Cenvat Rules is the end of the quarter in which the FIRC is received in cases where the refund claims are filed on quarterly basis. It is not in dispute that the refund claims were filed on quarterly basis. We, therefore, direct that the adjudicating authority while examining the matter pursuant to order passed by the Commissioner (Appeals), will take the end of the quarter in which the FIRC is received as the relevant date for determining the time limit. As the matter is old, we expect that the adjudicating authority will decide the matter within a period of three months from the date of filing of a certified copy of this order by either of the party. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
