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2017 (1) TMI 237 - AT - Service TaxRefund of unutilized credit - Rule 5 of CENVAT Credit Rules, 2004 read with N/N. 5/2006-CE (NT) - Time Bar - Held that: - The period has been computed by the authorites below, from the date of export of services instead of computing the time from the date of receipt of foreign currency or the date of invoices - reliance placed on the decision of the case of CCE, ST, Hyderabad Vs M/s Hyundai Motor India Engg (P) Ltd. [2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT], where it was held that the export of service the relevant date is the relevant date of invoices and not the date of export services - matter remanded to the original authority for reconsideration of the issue of limitation after taking into account the date of export invoices. Whether the appellant is eligible for refund of credit of service tax paid on various services which were availed on invoices issued to the premises which were not included in the registration certificate? - Held that: - reliance placed in the decision of the case of mPortal India Wireless Solutions (P.) Ltd. Versus Commissioner of Service Tax [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - non-registration of premises is not sufficient ground for rejection of refund. Appellant is eligible for refund of claim. Appeal allowed - matter on remand.
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