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Adjudication authority can condone in filing of Service tax refund claim
Case Law Details
- Case Name
- APK Identification Vs Commissioner of Central Excise (CEATAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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CESTAT, NEW DELHI BENCH
APK Identification
versus
Commissioner of Central Excise
FINAL ORDER NOS. 101-102 OF 2012-SM(BR)(PB)
APPEAL NOS. ST/1603-1604 OF 2011-SM (BR)
FEBRUARY 2, 2012
ORDER
1. In this case, the appellant is a unit located in Noida Special Economic Zone. They had received services from persons located abroad and they had paid service tax as per the proviso of section 66A of Finance Act, 1994. They claimed refund of such service tax as per the proviso to Notification No. 9/2009-S.T., dated 3-3-2009. The claim was filed on 7-2-2011 and according to Revenue, there ...
