Case Law Details
JPG Construction Pvt Ltd. Vs Commissioner of Goods & Service Tax (CESTAT Delhi)
The Application for refund of service tax has to be made within the period stipulated in sub-section (3) of section 102 of the Finance Act.
It now needs to be examined as to whether the appellant had submitted the application for refund of service tax online on October 13, 2016. The appellant has placed reliance upon the Trade Notice dated September 17, 2009 regarding automating all major processes in Central Excise and Service Tax through ACES. In order to transact the business of ACES, a user has to first register through a process called “Registration with ACES”. Detailed steps for taking registration have also been provided. The system generates a registration number and it is only thereafter that an assessee can transact business through ACES. The appellant has enclosed a copy of the application, which the appellant contends was submitted online. Registration Number has, however, not been indicated by the appellant. The appellant, therefore, could not have transacted any business through ACES. This procedure for registration has also been prescribed in the Circular dated March 23, 2010, which has also been relied upon by the appellant.
It also transpires that from a perusal of the Trade Notice that an assessee can electronically file a statutory return by either filing it online or downloading off-line return utilities which can be filled-in off-line and uploaded to the system through internet. The returns uploaded through this procedure are validated by the ACES before acceptance into the system and an assessee can track the status of the return by selecting the appropriate option in the sub-menu which would show the status as “uploaded” which means under process by ACES, or “filed” which means successfully uploaded. The appellant has not stated that the online application was successfully uploaded. It also provides that in case of any difficulty in accessing ACES application, an assessee can seek the help of the Service Desk.
The Circular also provides that an assessee can electronically files statutory returns of Central Excise and Service Tax by either filing it online or downloading the online return utilities which can be filed off-line and uploaded to the system through the internet. The Circular provides that the returns uploaded are validated by ACES before acceptance into the system.
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