2014 (3) TMI 985

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.... S. Dewalvar, Addl. Comm. (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order rejecting their refund claim of service tax paid during the period 1-4-2004 to 31-8-2005. 2. The brief facts of the case are that appellant filed a refund claim on 24-12-2007 of service tax paid during the period June 2004 to December 2005 on storage and warehousing service....

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....leum is undisputedly dated 30-4-2007. However, the said order specified 1-4-2004 as the effective date of merger. Apparently, the process of amalgamation took considerable time and the same has been effected only by order dated 30-4-2007. Such retrospective approval does pose certain practical difficulties. The effect of the order is that from 1-4-2004, IBP ceased to exist as a separate company. T....

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....ent case, the Ministry's order clearly specifies the effective date, which is 1-4-2004. Therefore, the original authority's order rejecting the refund claim holding that the effective date for amalgamation is from 2-5-2007, cannot be approved, in view of the above, the Appellate Commissioner's order appears legal and proper. The decision of the Tribunal in the case of Technocraft Industries (I) Lt....