Appeal granted despite late filing due to unique circumstances.

The Court allowed the petitioner to file an appeal challenging an order demanding service tax credit on input services despite the appeal being filed after the limitation period. The Court granted the petitioner 30 days to appeal before the Commissioner (Appeals) without consideration of the limitation period, citing unique circumstances such as payment of duty and penalty and key personnel changes. The Court emphasized that this decision should not create a precedent and did not impose costs on either party.

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Issues:
Challenge to order demanding service tax credit on input services attributable to trading sales, recovery of sum, imposition of penalty, appeal filing after limitation period, interference by the Court in limitation computation.

Analysis:
The petitioner challenged an order demanding service tax credit on input services related to trading sales, leading to a recovery of a specific sum and imposition of a penalty. Despite paying the entire amount, the petitioner sought permission to appeal before the Commissioner (Appeals), which was technically time-barred. The Court noted two prevailing issues justifying its intervention. Firstly, the petitioner had paid the duty and penalty, desiring a chance to contest the matter on merits. Secondly, the petitioner's key personnel involved in tax matters had left the organization without informing management about the impugned order.

Considering the unique circumstances, the Court disposed of the Writ Petition, granting the petitioner liberty to file an appeal before the Commissioner (Appeals) within 30 days from the order's receipt. The Commissioner (Appeals) was directed to entertain the appeal without reference to the limitation period. The Court clarified that this decision should not set a precedent and imposed no costs on either party.

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