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2021 (8) TMI 1061 - CESTAT CHENNAIRefund of CENVAT Credit - export of services - eligibility to avail credit of service tax before registering the premises - HELD THAT:- In the present case, the refund claim is filed for refund of the credit availed on service tax paid on input services. Though the ld. AR has contended that one year has to be computed from the relevant date, it is not submitted as to which is the relevant date for computation of one year. Section 11B of the Central Excise Act defines relevant date in the context of payment of Central Excise duty and not in the context of service tax. In respect of export of services, para 3(b) of the Appendix to N/N. 5/2006-CE (NT) requires an application for refund of CENVAT credit must filed “along with a copy of the invoice and a certificate from the bank certifying realization of export proceeds.” Therefore, it is impossible to file a refund claim before realization of export proceeds. Therefore, in the case of export of services, the relevant date would be the date of realization of consideration. Though the original authority has rendered a finding that the refund claim is hit by time-bar, such finding is not supported by any reasons and there is no discussion as to the computation made by him for arriving at the conclusion that the refund claim is hit by time-bar. As per notification itself, it can be seen that the refund claims are filed in each quarter. The contention of the learned AR that when computed from the first day of relevant quarter, the claim is beyond one year cannot be accepted since section 11B stipulates that the period of one year has to be computed from the relevant date and the relevant date is also explained in the said section. There are no reason for holding that the claim is barred by limitation. The Commissioner (Appeals) has rightly sanctioned the refund to the assessee - appeal dismissed - decided against Revenue.
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