https://www.taxtmi.com/caselaws?id=371962 Where refund of excess service tax was rejected as time-barred under Section 11B, the Tribunal noted that the rejection on limitation was not challenged, but the record supported alternative relief by way of credit. It held that the appellate authority, exercising wide powers to make further inquiry and pass a just and proper order, could grant relief not expressly framed in the original claim where the entitlement was otherwise supported by the record. On that basis, the assessee was allowed to take cenvat credit of the amount for which refund had been refused, and the appellate order was modified accordingly. en-us Tue, 20 Nov 2018 00:00:00 +0530 Mon, 17 Feb 2020 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371962 Where refund of excess service tax was rejected as time-barred under Section 11B, the Tribunal noted that the rejection on limitation was not challenged, but the record supported alternative relief by way of credit. It held that the appellate authority, exercising wide powers to make further inquiry and pass a just and proper order, could grant relief not expressly framed in the original claim where the entitlement was otherwise supported by the record. On that basis, the assessee was allowed to take cenvat credit of the amount for which refund had been refused, and the appellate order was modified accordingly. Case-Laws Service Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371962