Appeal Denied: Tribunal Upholds Rejection of Time-Barred Service Tax Refund Claim for Export Services.

The Appellate Tribunal CESTAT Chandigarh upheld the rejection of an appeal concerning a refund claim for service tax paid on specified services used for export of goods. The appellant's claim was deemed time-barred, having been filed beyond the prescribed one-year period under Notification No. 52/2011-ST. The Tribunal found that the appellant's arguments, including the incorrect notification number and the request for cenvat credit, were insufficient to overturn the original decision. The Tribunal concluded that allowing cenvat credit would effectively grant a rebate not covered by the notification, affirming the rejection of the refund claim.

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Issues involved:
The appeal against rejection of refund claim on the ground of being time-barred.

Summary:

Issue 1: Refund claim filed beyond the stipulated period
The appellant, engaged in manufacturing auto parts, filed a refund claim for service tax paid on specified services used for export of goods during 2008-2010 under Notification No. 52/2011-ST. The claim was rejected by the Original Authority and the Commissioner (Appeals) on the ground of being filed after the prescribed one-year period. The appellant contended that the rejection was invalid, citing wrong mentioning of the notification number as not a valid ground for rejection if the claim is otherwise admissible. The appellant also sought cenvat credit of input services as per CCR, 2004. The Tribunal observed that the claim was indeed filed after the limitation period, as per the Notifications, and that allowing cenvat credit at this stage would amount to granting rebate not provided for in the notification. The Tribunal upheld the rejection of the appeal, stating that the decisions relied upon by the appellant did not directly relate to the refund of cenvat credit of CHA Services, the issue in the present case.

Decision:
The impugned order rejecting the appeal against the refund claim being time-barred was upheld by the Appellate Tribunal CESTAT CHANDIGARH.

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