TaxTMI 
TaxTMI 
2016 (12) TMI 794
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....726 dated 24.10.2007. During the period May 2012 to July 2013, the appellant availed Cenvat credit of Service Tax paid on the taxable service namely, rent-a-cab service. The service tax paid on such service was claimed as refund in terms of Notification No.40/2012-ST dated 20.06.2012. The refund application was sought to be denied on the ground that the service provider M/s. Mahindra Logistics has mentioned the place as Mumbai in the invoice and that the refund claim is barred by limitation of time. The other ground mentioned in the show cause notice was that the approval has not been obtained from the Development Commissioner, authorizing rent -a -cab service for the authorized operation of the appellant. The show cause notice dated 23.05.....
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....of employees from Indore to Pithampur and back. The ld. Advocate also submits that since the approval was granted by the Development Commissioner on 26th December, 2013 pursuant to the letter submitted before him in December 2012, the refund application filed before the Service Tax Authorities should date back to the date of filing of the application before the Development Commissioner. To support his stand, ld. Advocate relies on the judgment of Hon'ble Supreme Court in the case of Commissioner of Customs (Imports), Mumbai vs. Tullow India Operations Ltd., reported in 2005 (189) ELT 401 (S.C.). 3. Shri H.S. Saini, the ld. A.R. appearing for the Revenue on the other hand, submits that since the Notification dated 20.06.2012 clearly mandat....
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....l difficulties, the appellant was not in a position to obtain the permission from the Development Commissioner, it has applied for extension of time period for filing the refund application before the service tax authorities. The action on the part of the appellant seems reasonable and justified for the purpose of condonation of delay, which has specifically been provided in the Notification. Thus, I am of the view that rejection of refund claim on the ground of limitation will not hold good and the application should merit consideration for grant of refund. With regard to interpretation of the beneficial Notification, the Hon'ble Supreme Court in the case of Tullow India Operations (supra) have held as follows:- 34. In almost a similar si....
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....tegra; whereas the eligibility clause in relation to an exemption notification is given strict meaning wherefor the notification has to be interpreted in terms of its language, once an assessee satisfies the eligibility clause, the exemption clause therein may be construed liberally. An eligibility criteria, therefore, deserves a strict construction, although construction of a condition thereof may be given a liberal meaning. 6. The certificate placed at page 204 in the appeal paper-book clearly shows that the transportation services were availed by the appellant for transportation of its employees from Indore to Pithampur and back. Thus, wrong mention of the name of place i.e. Bombay will not take away the benefit of refund, to which the ....