https://www.taxtmi.com/caselaws?id=207802 The Appellate Tribunal CESTAT, Ahmedabad upheld the rejection of a merchant manufacturer's service tax refund claim for services used in exporting goods. The claim was deemed time-barred as it was submitted beyond the 60-day period. Despite the appellant's argument of an earlier submission date, the lack of evidence supporting this claim led to the dismissal of the appeal. The tribunal emphasized the importance of providing documentary evidence and utilizing available procedural options for claim submissions, ultimately affirming the decision based on the absence of proof and the adherence to time limitations. en-us Fri, 06 May 2011 00:00:00 +0530 Mon, 26 Dec 2011 07:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207802 The Appellate Tribunal CESTAT, Ahmedabad upheld the rejection of a merchant manufacturer's service tax refund claim for services used in exporting goods. The claim was deemed time-barred as it was submitted beyond the 60-day period. Despite the appellant's argument of an earlier submission date, the lack of evidence supporting this claim led to the dismissal of the appeal. The tribunal emphasized the importance of providing documentary evidence and utilizing available procedural options for claim submissions, ultimately affirming the decision based on the absence of proof and the adherence to time limitations. Case-Laws Service Tax Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207802