https://www.taxtmi.com/caselaws?id=394401 Where a refund notification fixes limitation by reference to actual payment of service tax, the later date of the Input Service Distributor invoice cannot replace that statutory starting point for Table II claims under Form A-4. The relevant date remains the payment made by the Input Service Distributor to the service provider, and treating the invoice date as decisive would rewrite the notification. The text also states that any extension of time beyond the prescribed one-year period must be a conscious, reasoned exercise of the limited discretion conferred by the notification; a bare grant of refund does not show that delay was validly condoned. en-us Thu, 12 Dec 2019 00:00:00 +0530 Sat, 11 Apr 2020 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394401 Where a refund notification fixes limitation by reference to actual payment of service tax, the later date of the Input Service Distributor invoice cannot replace that statutory starting point for Table II claims under Form A-4. The relevant date remains the payment made by the Input Service Distributor to the service provider, and treating the invoice date as decisive would rewrite the notification. The text also states that any extension of time beyond the prescribed one-year period must be a conscious, reasoned exercise of the limited discretion conferred by the notification; a bare grant of refund does not show that delay was validly condoned. Case-Laws Service Tax Thu, 12 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394401