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TMI Blog2016 (12) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... der set aside - Commissioner (A) directed to decide the appeal on merit after affording an opportunity of hearing to the appellant - appeal restored - delay condoned - decided in favor of appellant. - ST/20390/2015-SM - Final Order No. 21129/2016 - Dated:- 8-11-2016 - Shri S.S Garg, Judicial Member Shri Kaushal.M, CA - For the Appellant Dr. J. Harish, AR - For the Respondent ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of service tax by virtue of Rule 4 of the Export of Services Rules. The appellant in the course of exporting the services has used various taxable input services and availed CENVAT credit of the service tax paid on such input services as per the provisions of CENVAT Credit Rules, 2004. The appellant was not in a position to utilise the accumulated CENVAT credit and therefore they filed a refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed against them. Thereafter they filed appeal against the impugned order before the Commissioner (A) along with the application for condonation of delay of 88 days. The learned Commissioner (A) rejected the appeal by not condoning the delay. Aggrieved by the said order, the appellant has filed the present appeal. 3. I have heard both the parties and perused the records. 4. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was within 3 months after the expiry of three months for filing the appeal on sufficient ground. In support of his submission, he relied upon the decision of the Hon ble Karnataka High Court in the case of Affiliated Computer Services (I) Pvt. Ltd. vs. CST, Bangalore: 2012 (28) S.T.R. 432 (Kar.) wherein the Hon ble Karnataka High Court overruled the judgment of the Tribunal, Bangalore and co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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