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of <h1>Appeal Dismissed: Time-barred Service Tax Refund Claim Upheld</h1> <h3>M/s Shri Dadaji Services Versus CCE, Indore</h3> The Appellate Tribunal CESTAT, New Delhi dismissed the appeal challenging the time-barred portion of a refund claim for Service Tax paid prior to July ... Commissioner (Appeals) rejected the portion of refund claim of Service Tax paid prior to 1.4.05, as time-barred as the last payment of Service Tax has been made in July 2005 - refund claim was filed on 18.9.06 in respect of the tax paid prior to July 2005 - no merit in assessee’s appeal, the same is dismissed – refund is time barred The Appellate Tribunal CESTAT, New Delhi dismissed the appeal challenging the time-barred portion of a refund claim. The Commissioner (Appeals) held that the refund claim filed on 18.9.06 for Service Tax paid prior to July 2005 was time-barred. The appeal was dismissed as the finding was not contested.
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