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2017 (2) TMI 1150 - AT - Service TaxRefund claim - Rule 5 of the CCR, 2004 - rejection on the ground that the output service i.e. IT service was made liable for payment of service tax only with effect from 16.5.2008, whereas the refund claims are pertaining to the period prior to 16.5.2008 - time limitation - Held that: - appellant cannot be denied the refund of accumulated CENVAT credit only on the ground that software services were made liable to payment of service tax only w.e.f 16.5.2008. Time limitation - Held that: - refund claims should be considered as filed within time as long as they have been filed within the period of one year from the date of receipt of the consideration for the services exported. Matter on remand to decide that the nexus between the input services with the service exported as well as verification whether the claims have been filed within the period of one year from the date of receipt of consideration - appeal allowed by way of remand.
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