https://www.taxtmi.com/caselaws?id=348866 The Appellate Tribunal remanded the case to the Commissioner (Appeals) for a fresh decision, emphasizing the time-barred nature of the refund claim related to excess service tax payment. The Tribunal stressed the significance of adhering to statutory timelines and directed a re-examination considering crucial dates of tax deposit and claim submission. The focus was on the time limitation aspect rather than procedural compliance or lack of documentary evidence for provisions in the Books of Accounts. Both parties were granted the opportunity to present their arguments comprehensively in the new decision process. en-us Tue, 10 Jan 2017 00:00:00 +0530 Tue, 03 Oct 2017 06:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348866 The Appellate Tribunal remanded the case to the Commissioner (Appeals) for a fresh decision, emphasizing the time-barred nature of the refund claim related to excess service tax payment. The Tribunal stressed the significance of adhering to statutory timelines and directed a re-examination considering crucial dates of tax deposit and claim submission. The focus was on the time limitation aspect rather than procedural compliance or lack of documentary evidence for provisions in the Books of Accounts. Both parties were granted the opportunity to present their arguments comprehensively in the new decision process. Case-Laws Service Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348866