Statutory limitation for service tax appeals cannot be extended beyond the additional condonable month under Section 85(3A).

An appeal under the Finance Act, 1994 had to be filed within two months of receipt of the order, with only a further one month available for condonation on sufficient cause. Since the order-in-original was received on 06.04.2015 and the appeal was filed on 14.07.2015, it fell beyond the outer condonable limit under Section 85(3A). The preamble in the order-in-original could not extend the statutory limitation period, and the Tribunal applied the statutory bar on condoning delay beyond the additional one month. The appeal was therefore time-barred and its rejection was upheld.

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Issues: Whether the appeal before the Commissioner (Appeals) was barred by limitation and whether delay beyond the prescribed period could be condoned under Section 85(3A) of the Finance Act, 1994.

Analysis: The prescribed period for presenting the appeal was two months from receipt of the order, with a further condonable period of one month on sufficient cause being shown. The order-in-original was received on 06.04.2015 and the appeal was filed on 14.07.2015, rendering it beyond the outer limit of condonable delay. The preamble in the order-in-original could not enlarge the statutory period of limitation. The statutory bar on extending limitation beyond the additional one month was applied.

Conclusion: The appeal was time-barred, the delay could not be condoned beyond the statutory limit, and the rejection of the appeal was upheld.

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