Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 1133 - AT - Service TaxPeriod of limitation - Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - unutilized input service credit availed - export of exempted service subject to satisfaction of other conditions prescribed in Notification No. 5/2006-CE(NT) dated 14/3/2006 - nexus of input services with export of services - Held that:- it appears that the refund claim has been filed within one year from the date of realization of foreign remittance towards export of services. If it is correct then refund cannot be held as time bar. As per the various judgments cited by the appellant it is settled that in case of refund towards export 'relevant date' shall be the date on which foreign remittance has been received and the period of one year for filing refund claim shall be reckoned from date of receipt of foreign exchange. However this aspect has not been verified by the lower authority as the issue under dispute was whether the limitation is applicable for the refund under Rule 5, therefore this matter of refund of ₹ 81,80,550/- which was rejected on time bar needs to be re-examined and therefore same is remanded to the Adjudicating authority. Cenvat credit - disallowance in respect of input services and corresponding refund - inadmissible input services - Held that:- we agree with the Ld. Commissioner(Appeals) that when there was no proposal in the show cause notice for denying the Cenvat credit at the stage of processing refund, Cenvat credit cannot be disallowed which is clearly beyond the scope of show cause notice. Therefore, we do not find any infirmity in the same and therefore we upheld the order of Commissioner(Appeals) on this issue to the extent he allowed the Cenvat credit and refund and interest thereon.`- Appeal allowed by way of remand
|