2014 (12) TMI 206

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..... (7) TMI 590 - CESTAT NEW DELHI] and Vodafone Cellular Ltd. vs. CCE [2014 (3) TMI 117 - CESTAT MUMBAI]. I also note that DGST in the booklet "Frequently asked question on service tax" dt. 16.09.2011 in response to question 6.3 has clarified that the relevant date for calculation of limitation period in respect of filing refund claims relating to service tax is the date of payment of service tax. Th .....

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..... nvoice numbers for providing the service are dt. 15.10.2009, 30.10.2009 and 30.10.2009 for which the service tax was paid on 05.11.2009, 05.01.2010 and 05.01.2010 respectively and the rebate claim filed on 27.10.2010. 2. The contention of Revenue is that a portion of the rebate claim amounting to ₹ 6,21,874/- was time barred because the rebate claim was filed after one year from the date .....

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..... ar Ltd. vs. CCE 2014(34)STR 890(Tri-Mum). I also note that DGST in the booklet Frequently asked question on service tax dt. 16.09.2011 in response to question 6.3 has clarified that the relevant date for calculation of limitation period in respect of filing refund claims relating to service tax is the date of payment of service tax. Therefore, respondents cannot be put to terms in the face of th .....

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