M/s Kolektor Technologies India Pvt. Ltd. Versus CCE ST, Delhi - Service Tax - CESTAT NEW DELHI - Tri - Rejection of refund claim - Notification No. 5/2006 dated 14.3.2006 - Input invoices were not raised in period January to March, 2012 - Held that - input invoices are dated prior to the period of refund claim and the date of payment made to the input service provider is also prior to the claim of the refund - refund of credit can be allowed of the past period in subsequent quarters and there................................... Service Tax - Case Laws
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