https://www.taxtmi.com/caselaws?id=210945 The court held that the power of remand by the Commissioner (Appeals) was removed by an amendment in Section 35A. The refund claim was deemed time-barred as it exceeded the six-month limit. The amendment in Notification No. 17/2009 was not applicable retroactively. The appellant was eligible for a refund on service tax paid for technical testing and CHA services under Notification No. 41/2007 based on evidence provided. The court rejected the refund claim for a specific period but allowed the refund for the mentioned services, ensuring consistency in tax regulations and benefit provisions. en-us Wed, 20 Jul 2011 00:00:00 +0530 Fri, 23 Aug 2013 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210945 The court held that the power of remand by the Commissioner (Appeals) was removed by an amendment in Section 35A. The refund claim was deemed time-barred as it exceeded the six-month limit. The amendment in Notification No. 17/2009 was not applicable retroactively. The appellant was eligible for a refund on service tax paid for technical testing and CHA services under Notification No. 41/2007 based on evidence provided. The court rejected the refund claim for a specific period but allowed the refund for the mentioned services, ensuring consistency in tax regulations and benefit provisions. Case-Laws Service Tax Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210945