2020 (1) TMI 1350

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....cate) had expired, is assailed in this appeal. 2. Appellant M/s Syngenta Services Private Limited, a Management & Business Consultancy Services provider, sought refund of CENVAT credit of Service Tax of Rs. 1,21,34,131/- in respect of 3 FIRCs dated 17.02.2017, 23.03.2017 and 17.03.2017 that was allowed by the adjudicating authority but not in respect of FIRC dated 17.01.2017 as it was treated to be a time barred claim. The said order has been confirmed by the Commissioner (Appeals) by distinguishing Larger Bench decision of this Tribunal made in Span Infotech Pvt. Ltd. case reported in 2018-TIOL-516-CESTAT-LB on the ground that the period for the refund claim pertains to the period after amended Notification No. 14/2016-CE (NT) dated ....

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....T-BANG and prayed to allow his appeal by setting aside the order of the Commissioner (Appeals) to the extent of rejection of appellant's refund claim. 4. Learned Authorised Representative for the respondent-department Shri Dharmendra Singh Superintendent, in response to such submissions, argued in favour of the reasoning and rationality of the order passed by the Commissioner (Appeals) who also partly allowed appellant's claim of refund of Rs. 72,195/- that was rejected by the adjudicating authority on the ground that tax amount was not shown in the invoices and Service Tax registration was not reflected in the invoices. He further argued that Notification No. 14/2016-CE (NT) dated 01.03.2016 had amended Notification No. 27/2012-CE (NT) ....