https://www.taxtmi.com/caselaws?id=326087 Refund claims rejected only on limitation should be remanded for merits where the first appellate orders did not decide the substantive entitlement. The Commissioner (Appeals) has power to condone a one-month delay on sufficient cause, and delay condonation should be approached liberally. The input service dispute must be examined under the amended definition in Rule 2(l) of the Cenvat Credit Rules, 2004. The matters were remanded to the Commissioner (Appeals) for decision on merits, and limitation was not to be reopened before that authority. 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 Refund claims rejected only on limitation should be remanded for merits where the first appellate orders did not decide the substantive entitlement. The Commissioner (Appeals) has power to condone a one-month delay on sufficient cause, and delay condonation should be approached liberally. The input service dispute must be examined under the amended definition in Rule 2(l) of the Cenvat Credit Rules, 2004. The matters were remanded to the Commissioner (Appeals) for decision on merits, and limitation was not to be reopened before that authority. Case-Laws Service Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326087