https://www.taxtmi.com/caselaws?id=326087 The Tribunal remanded appeals to the Commissioner (Appeals) for a decision on merits, emphasizing the need for a liberal approach in condoning delays. The appellant, a 100% EOU in Pre-publishing Services, had refund claims rejected by the Assistant Commissioner, leading to appeals dismissed by the Commissioner (Appeals) citing limitation issues. Disallowed cenvat credits were reviewed post-amendment, with the Tribunal focusing on the eligibility of credits and the interpretation of amended rules. The Tribunal considered arguments on appeal filing timelines and previous decisions, ultimately remanding the case for further consideration on merits without addressing the time-bar aspect. en-us Wed, 16 Mar 2016 00:00:00 +0530 Wed, 06 Apr 2016 08:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326087 The Tribunal remanded appeals to the Commissioner (Appeals) for a decision on merits, emphasizing the need for a liberal approach in condoning delays. The appellant, a 100% EOU in Pre-publishing Services, had refund claims rejected by the Assistant Commissioner, leading to appeals dismissed by the Commissioner (Appeals) citing limitation issues. Disallowed cenvat credits were reviewed post-amendment, with the Tribunal focusing on the eligibility of credits and the interpretation of amended rules. The Tribunal considered arguments on appeal filing timelines and previous decisions, ultimately remanding the case for further consideration on merits without addressing the time-bar aspect. Case-Laws Service Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326087