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2016 (2) TMI 849

Head Note / Extract:
Refund of such accumulated unutilized Cenvat credit - Rule 5 of CCR - Export of services some of which taxable and some non-taxable. - Nexus between input service and output services - period of limitation - relevant date - Held that:- such nexus can be examined only at the level of the original adjudicating authority. - Matter remanded back on this ground.

Regarding period of limitation - Held that:- the relevant date was held to be the date on which the consideration was received by the service provider. However with effect from 1.4.2011, the law has been changed for the purpose of payment of service tax and it has been held to be the date on which date invoice was raised. Accordingly, the relevant date which has been held as receipt of consideration received, in the decision in the case of Hyndai Motor India Engg (P) Ltd. should be shifted as date of raising of invoice. We note that the period in the present appeal is prior to 1.4.2011 and as such, this is not one of the issues to be decided in the present case. Accordingly, the same is kept open.

We find no merits in the appellant's contention on the point of limitation. Accordingly, we uphold a part of the impugned order vide which he has held that a part of the demand is barred by limitation. Inasmuch as the appeal stands remanded to the original adjudicating authority for the purpose of examination of nexus, he would decide the quantum of refund falling for the period within the limitation, based upon the date of consideration received by the appellant - Decided partly in favor of assessee.


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