Service tax refund claim denied by CESTAT Chennai due to time limit, despite exemption eligibility. The Appellate Tribunal CESTAT, Chennai upheld the rejection of a refund claim of Rs. 11,160 by the assessee as time-barred, despite eligibility for ...
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Service tax refund claim denied by CESTAT Chennai due to time limit, despite exemption eligibility.
The Appellate Tribunal CESTAT, Chennai upheld the rejection of a refund claim of Rs. 11,160 by the assessee as time-barred, despite eligibility for service tax exemption in 2005-06. The claim exceeded the one-year limit from tax payment, rendering it inadmissible for refund under Section 11B(5). The appeal was dismissed due to the claim being outside the specified conditions for limitation.
The Appellate Tribunal CESTAT, Chennai upheld the rejection of a refund claim of Rs. 11,160 by the assessee as barred by limitation, despite being entitled to exemption from service tax in 2005-06. The claim was filed beyond the one-year period from tax payment, making it inadmissible for refund. The appeal was dismissed as the claim was time-barred and did not fall under the specified conditions for limitation under Section 11B(5).
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