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2016 (9) TMI 377 - AT - Service TaxRejection of refund claim - Rule 5 of CCR, 2004 - Notification No. 27/12-CE(N.T.) dated 18/6/2012 – input services – export of output services - realization of foreign convertible currency - Section 11B of the Act - whether export turnover shall include the receipt of foreign convertible currency as per the FIRC during the particular quarter or as per the date of invoice? – Held that: - as per the FIRC the payment in convertible foreign currency was received during the relevant quarter therefore the same should be considered as export turnover during the relevant quarter only. There is no provision in the definition of turnover of services that the export turnover should be taken as per the date of invoice. Admissibility of CENVAT credit - Input services - Event Management Services - Insurance Auxiliary Services – Held that: - judgements of the cases Dell International Services India (P.) Ltd. Vs. Commissioner Central Excise (Appeals), Bangalore[2009 (6) TMI 447 - CESTAT, BANGALORE] and CCE & ST, LTU, Bangalore Vs Micro Labs Ltd.[2011 (6) TMI 115 - KARNATAKA HIGH COURT] followed – these services considered as input service - Cenvat credit is admissible on these services. Rent-a-cab services - Refund availed in excess - Telecommunication/Internet Telecommunication Service - Chartered Accountant’s Service – Held that: - assesse not entitled to refund. Period of limitation - whether limitation of one year should be reckoned from the date of FIRC or from the end of particular quarter? – Held that: - export is completed as on date of FIRC but Rule 5 provides for filing of refund on quarterly basis i.e. only after completion of the quarter. In this situation refund can only be filed after last date of the quarter. If this is so, period of one year provided under Section 11B cannot start on any date before end of the quarter, it has to be reckoned from next date of quarter ends - assessee has filed refund claim within one year from end of the quarter therefore it is within limitation – refund not time bar. Matter remanded to original adjudicating authority for computation of refund – appeal disposed off.
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