https://www.taxtmi.com/caselaws?id=385517 The Court allowed the condonation of a 137-day delay in refiling the appeal. The respondent company, engaged in providing services, had unutilized accumulated Cenvat Credit due to exporting services outside India. Refund claims for the period from April to September 2013 were partially accepted by the Adjudicating Authority and subsequently allowed by the Appellate Authority. The respondent's appeal against the Adjudicating Authority's order was upheld by the Appellate Authority, and the Revenue's appeal against the latter's decision was dismissed by CESTAT, Chandigarh. The Court dismissed the present appeal upon the appellant's request to withdraw it due to revenue falling below the threshold limit. en-us Mon, 02 Sep 2019 00:00:00 +0530 Sat, 07 Sep 2019 06:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385517 The Court allowed the condonation of a 137-day delay in refiling the appeal. The respondent company, engaged in providing services, had unutilized accumulated Cenvat Credit due to exporting services outside India. Refund claims for the period from April to September 2013 were partially accepted by the Adjudicating Authority and subsequently allowed by the Appellate Authority. The respondent's appeal against the Adjudicating Authority's order was upheld by the Appellate Authority, and the Revenue's appeal against the latter's decision was dismissed by CESTAT, Chandigarh. The Court dismissed the present appeal upon the appellant's request to withdraw it due to revenue falling below the threshold limit. Case-Laws Service Tax Mon, 02 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385517