Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 349 - CESTAT MUMBAIDenial of refund claim - Bar of limitation - whether the appellant is eligible for the refund of an amount paid by them as service tax on the services exported under the category of ‘Business Auxiliary Services’ and ‘Business Support Services’ to an entity in Germany and Yugoslavia - Held that:- Relevant provisions of Notification, the conditions and limitations for granting the refund of the service tax paid on services exported are that the taxable service should have been exported and the payment for such services should have been received in convertible foreign exchange; that the service tax and cess have been paid on taxable service exported. In the case in hand there is no dispute as to the services have been exported and the payment has been received in a convertible foreign exchange. It is also undisputed that the amount of service tax liability on the services exported are to be paid on or before 5th January 2010 for the services exported in the month of December 2009 and such tax liability is paid by the appellant. The relevant date for refund in the case of rebate should be, in our view from the date of payment of service tax on the taxable services exported. - Impugned order which upholds the rejection of refund claim of ₹ 23,29,471/- is incorrect and the appellant s appeal needs to be allowed - Impugned order is set aside - Decided in favour of assessee.
|