2025-VIL-473-CESTAT-BLR-ST
  1. Home
  2. 2025-VIL-473-CESTAT-BLR-ST

SERVICE TAX CESTAT Cases

Service Tax - Export of Services, Rebate Claim, Limitation, Relevant Date - Appellant made claim for rebate on 02.02.2009 under Rule 5 of Export of Service Rules, 2005 read with Notification No.11/2005 dated 19.04.2005 for the service tax paid for the taxable services exported from 01.04.2007 to 30.09.2007. The rebate claim was rejected by the department on the grounds that the claim was barred by limitation and there was no correlation regarding inward remittances - Whether the rebate claim filed by the appellant is barred by limitation and whether the relevant date for claiming the rebate is the date of payment of service tax or the date of receipt of payment – HELD - The issue of relevant date for claiming rebate is no longer res integra. Relying on the decision of the Tribunal in the matter of Volkswagen India Pvt. Ltd and the decision of the Commissioner (Appeals) in the appellant's own case for the subsequent period, the Tribunal held that the relevant date for claiming the rebate is the date of payment of service tax - For the period from April 2007 to June 2007, the appellant had paid the service tax on 05.01.2008, and the rebate claim was filed on 02.02.2009, which was beyond the one-year limitation period. Hence, the rebate claim for this period was held to be barred by limitation - However, for the period from July 2007 to September 2007, the due date for filing the rebate claim was 05.02.2009 and the appellant had filed the claim on 02.02.2009, which was within the time limit - the appellant is eligible for the rebate claimed for the period from July 2007 to September 2007 - The appeal is partially allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Credit Notes ITC Reversal in IMS…
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?