9911796707
TMI Blog2016 (6) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... hit by limitation in view of the time limit extended by the Notification No. 32/2008-ST dated 18.11.2008. It is so because the time limit was extended to six months on 18.11.2008 which means that by virtue of the said notification, refund claim for quarter ending 30.06.2008 could be filed up to the end of December, 2008. Eligibility of refund claim - Cleaning activity - not covered under the Notification No. 41/2007-ST dated 01.10.2007 - Held that:- it is found that the cleaning activity even if considered to be covered under Notification No. 41/07-ST as part of 65(105)(zzzd) is eligible for exemption only if the agency which provided the cleaning services is duly accredited by a competent statutory authorities and the appellant admits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gory services and proof of depositing service tax under Port services was not produced. (2) Proof of payment of service tax on GTA Services was not submitted (3) Proper invoices were not submitted and debit notes were submitted. (4) Cleaning activity is not covered under the Notification No. 41/2007-ST dated 01.10.2007 and so refund in relation thereof is not admissible. (5) Description of goods is not mentioned in the invoices issued by CHA which also include other expenses. (6) The claim for the quarter 01/04/2008 to 30/06/2008 was filed on 01/09/2008 and therefore, was time barred. 2. Ld. Consultant pleaded that (i) as regards point nos. 1 to 3, the issues stand settled in the appellants favour by CESTAT order in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount involved in this case is too modest to warrant lengthy reproduction of the relevant paragraphs of these judgments here. 6. As regards the issue of time bar, it is seen that the claim was filed within 6 months of the end of quarter 01/04/2008 to 30/06/2008, and therefore, was not hit by limitation in view of the time limit extended by the Notification No. 32/2008-ST dated 18.11.2008. It is so because the time limit was extended to six months on 18.11.2008 which means that by virtue of the said notification, refund claim for quarter ending 30.06.2008 could be filed up to the end of December, 2008 7. However, we find that the cleaning activity even if considered to be covered under Notification No. 41/07-ST as part of 65 (105) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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