CESTAT ALLAHABAD held that refund claim for service tax under ...

Refund claim not time-barred, no service tax liability. Relevant date was the date of Order-In-Original, not payment date

May 28, 2024

Case Laws Service Tax AT

CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of Order-In-Original, not payment date. No service tax liability existed, so no short payment occurred. Appellant's deposit remained unappropriated against tax liability. Citing Hon'ble Madras High Court decision, Commissioner (Appeal) allowed the refund claim. Revenue's appeal was dismissed as refund claim was timely filed.

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CESTAT ALLAHABAD held that refund claim for service tax under ...

Refund claim not time-barred, no service tax liability. Relevant date was the date of Order-In-Original, not payment date

May 28, 2024

Case Laws Service Tax AT

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