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        Case ID :
        Service Tax

        The CESTAT allowed the appeal and held that the appellant is...

        Appellant eligible for service tax refund; time limit extended to 6 months retrospectively.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The CESTAT allowed the appeal and held that the appellant is eligible for refund of input services as claimed under Notification No. 41/2007-S.T. dated 06.10.2007. The time limit for filing refund claims was extended from 60 days to six months by Notification No. 32/2008-S.T. dated 18.11.2008, which has retrospective application. The substantial benefit of refund cannot be denied merely on procedural grounds of filing claims beyond 60 days for invoices relating to the relevant quarter. The CESTAT relied on its earlier decision in Commissioner of CGST & Central Excise, Jamshedpur v. M/s Rungta Mines Ltd.
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