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2014 (3) TMI 117

Head Note:
Refund / rebate claims - Period of limitation - Notification No. 11/2005-ST - services provided in India to international inbound roamers registered with the Foreign Telecom Network Operator but located in India at the time of providing of such services treating the supply of services as export of services under Export of Services Rules, 2005. - Held that:- In view of the earlier decision [2013 (7) TMI 178 - CESTAT MUMBAI] appellant should be eligible for refund of the service tax paid on input services used in or in relation to rendering of the output service which has been exported, under Rule 5 of the Service Tax Credit Rules, 2005, read with Notification 11/2005-ST. Therefore, the appellant would be eligible for the refund of service tax paid on input services.

Time bar issue - Held that:- the lower adjudicating authority is directed to verify the date of payment of service tax in respect of seven refund claims pertaining to the period April 2007 to April 2009 and verify whether the refund claims have been filed beyond the period of one year from the date of payment of service tax and if so, the appellant would not be entitled for any refund at all - matter remanded back.


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