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HomeIndirect TaxesLimitation U/S 11B Not Applicable Where Credit Accrued U/R 6(3): CESTAT Allows...

Limitation U/S 11B Not Applicable Where Credit Accrued U/R 6(3): CESTAT Allows Indiamart’s Service Tax Refund

Indirect Taxes

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By Mariya Paliwala
Limitation U/S 11B Not Applicable Where Credit Accrued U/R 6(3): CESTAT Allows Indiamart’s Service Tax Refund

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has allowed the appeal filed by Indiamart Intermesh, setting aside the denial of refund of excess service tax paid on subscription-based services and held that the limitation under section 11B is not applicable where credit accrued under Rule 6(3).  The bench of  Binu Tamta…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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