9911796707
TMI Blog2018 (3) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... next working day i.e. 20.7.2015 on which date the appeal was admittedly to have been filed. In fact the appeal was filed within the limitation of two months, but the Commissioner (Appeals) has wrongly computed the period of limitation in filing the appeal and has wrongly arrived at a finding that the appeal was filed after the expiry of two months and one day from the date of receipt of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax Department for providing the services under the category of banking and other financial services. They filed refund claim for ₹ 65,68,437/- for the period July 2012 to March 2013 under Notification No.27/2012-CE (NT) dated 18.6.2012 read with Rule 5 of the Cenvat Credit Rules, 2004 on the ground that they have exported the output services without payment of service tax during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order is not sustainable in law as the same has been passed by wrongly interpreting the provisions of the Act. He further submitted that the order-in-original dated 19.5.2015 was received by the appellant on 20.5.2015 and thereafter the appeal was filed to the Commissioner (Appeals) on 20.7.2015. He further submitted that the appeal was filed within a period of two months only, but the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 which was received by the appellant on 20.5.2015 and as per the period prescribed under Section 85 of the Finance Act, the appeal was to be filed within a period of two months before the Commissioner (Appeals). Further, I find that the last date to file the appeal was 19.7.2015 which was a Sunday i.e. a non-working day for the Central Government offices. In such a case, the last date for fili ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
