𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶: 𝗖𝗹𝘂𝗯𝗯𝗶𝗻𝗴 𝗼𝗳 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗳𝗿𝗼𝗺 𝗗𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝘁 𝗤𝘂𝗮𝗿𝘁𝗲𝗿𝘀 𝗻𝗼𝘁 𝗮𝗹𝗹𝗼𝘄𝗲𝗱 𝗮𝘁 𝗮𝗽𝗽𝗲𝗹𝗹𝗮𝘁𝗲 𝘀𝘁𝗮𝗴𝗲 – 𝗔𝗽𝗽𝗲𝗮𝗹 𝗱𝗶𝘀𝗺𝗶𝘀𝘀𝗲𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Refund claims for each quarter are subject to individual time limits, and time-barred claims cannot be considered.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Minvesta Infotech Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the appellant can claim refund of CENVAT credit for periods beyond the time limit prescribed under Rule 5 of CENVAT Credit Rules. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant filed six CENVAT refund claims for 2015-2017, but some were rejected as time-barred.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that refund claims for each quarter must adhere to individual time limits and cannot be clubbed at the appellate stage. It dismissed the appeal for time-barred claims but allowed the appellant to seek recredit under Notification No. 27/2012, as the claims were filed under Rule 5 of CENVAT Credit Rules.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Minvesta Infotech Ltd. vs. Commissioner of Service Tax – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 16 November 2022 📜 This ruling clarifies that refund claims must comply with the time limits for each individual period and cannot be clubbed at the appellate stage.