Rectification Petition Saves Service Tax Appeal from Being Time-Barred: CESTAT Delhi

Raipur Treasure Island Pvt. Ltd. Vs Commissioner (Appeals) (CESTAT Delhi) Appeal Dismissed as Time-Barred Restored: Rectification Application Stops Limitation Clock, Rules CESTAT Delhi; Limitation Recomputed After Rectification Plea: CESTAT Delhi Remands Appeal for Fresh Decision; CESTAT Delhi: Appeal Filed After Rectification Order Not Delayed—Matter Remanded for Merits Review; Delay in Appeal Justified by Pending Rectification: CESTAT Orders Remand to Commissioner (Appeals); Rectification Petition Saves Appeal from Being Time-Barred, Rules CESTAT Delhi. The appellant is undertaking constru...