https://www.taxtmi.com/caselaws?id=268449 The Appellate Tribunal CESTAT Ahmedabad upheld the Commissioner (Appeals)' decision to set aside the Adjudication order regarding a refund claim of Service Tax on "Technical Testing and Analysis Service." The Tribunal upheld the decision based on the limitation issue alone, emphasizing that the original claim was filed within the prescribed time frame and any delays were due to technical deficiencies and unjustified actions by the revenue department. As a result, the Revenue's appeal was rejected, and the respondent's cross objection was disposed of. The judgment highlighted the importance of adhering to statutory timelines in refund claim matters. en-us Thu, 24 Sep 2015 00:00:00 +0530 Thu, 26 Nov 2015 06:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268449 The Appellate Tribunal CESTAT Ahmedabad upheld the Commissioner (Appeals)' decision to set aside the Adjudication order regarding a refund claim of Service Tax on "Technical Testing and Analysis Service." The Tribunal upheld the decision based on the limitation issue alone, emphasizing that the original claim was filed within the prescribed time frame and any delays were due to technical deficiencies and unjustified actions by the revenue department. As a result, the Revenue's appeal was rejected, and the respondent's cross objection was disposed of. The judgment highlighted the importance of adhering to statutory timelines in refund claim matters. Case-Laws Service Tax Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268449