https://www.taxtmi.com/caselaws?id=754061 CESTAT Mumbai dismissed the appellant's appeal for service tax refund claimed under reverse charge mechanism for GTA services. The refund application was filed beyond the statutory limitation period under Section 11B of the Central Excise Act, 1944. Following SC precedent in Mafatlal Industries Ltd. and consistent HC decisions, the tribunal held that refund applications beyond the specified period cannot be entertained unless arising from declaration of a provision as unconstitutional, which was not the case here. The Commissioner's order rejecting the refund claim was confirmed. en-us Tue, 11 Jun 2024 00:00:00 +0530 Sat, 15 Jun 2024 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754061 CESTAT Mumbai dismissed the appellant's appeal for service tax refund claimed under reverse charge mechanism for GTA services. The refund application was filed beyond the statutory limitation period under Section 11B of the Central Excise Act, 1944. Following SC precedent in Mafatlal Industries Ltd. and consistent HC decisions, the tribunal held that refund applications beyond the specified period cannot be entertained unless arising from declaration of a provision as unconstitutional, which was not the case here. The Commissioner's order rejecting the refund claim was confirmed. Case-Laws Service Tax Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754061