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2017 (4) TMI 1089 - HC - Service TaxCondonation of delay - delay not explained properly - Held that - the reasons furnished do not supply sufficient cause for condonation of delay - application for COD dismissed.
Issues:
Delay in filing appeals seeking condonation of delay. Analysis: The judgment pertains to applications seeking condonation of delay in filing appeals. The delay in each application is 699 days. The impugned order by the Customs, Excise, and Service Tax Appellate Tribunal was dated 07.01.2011, while the appeals with delay applications were filed on 25.06.2013. The reasons provided for the delay were related to the officials' involvement in preparing counters and paper books for other writ petitions challenging the constitutional validity of service tax levies. However, the reasons did not explain the delay between September 2012 and June 2013. The Court noted that the reasons supplied did not address the delay in instituting the appeals. The vague explanation provided was that officials were occupied with matters concerning service tax levies on immovable properties, copyright transfers, and port services. The Court highlighted that the Department failed to furnish reasons for the delay in initiating the appeals. Although not required to assess the merits of the case, the Court hinted that the Department's argument against refunding unutilized cenvat credit seemed to be unfavorable. The Tribunal had rejected the Department's contention, which was consistent before the First Appellate Authority and the Court. Moreover, the Court referenced judgments from the Karnataka High Court favoring the Assessee in similar cases. The Court mentioned its own recent judgment in a related matter where a similar view was taken. The Court clarified that the decision to dismiss the applications for delay condonation was not based on the case's merits but on the insufficiency of reasons provided for the delay. Consequently, the applications were dismissed, leading to the dismissal of the appeals at the SR stage as well, with no costs imposed.
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