2008 (3) TMI 142 - AT - Service Tax

Commissioner (Appeals) rejected the portion of refund claim of Service Tax paid prior to 1.4.05 as time-barred as the last payment of Service Tax has been made in July 2005 - refund claim was filed on 18.9.06 in respect of the tax paid prior to July 2005 - no merit in assessee s appeal the same is dismissed refund is time barred

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal challenging the time-barred portion of a refund claim. The Commissioner (Appeals) held that the refund claim filed on 18.9.06 for Service Tax paid prior to July 2005 was time-barred. The appeal was dismissed as the finding was not contested.