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2017 (3) TMI 242 - AT - Service TaxRefund claim - sub-contract - the service tax credit if permissible, whether the appellant is entitled to the refund thereof? - what shall be the relevant date for filing the refund claim in the case of export of service by a software service exporter? - Held that: - the adjudication order has not brought out that the service received from the sub-contractor for ultimate provision to the overseas service recipient was absent. There was an inextricable link between the input service and the output service. Therefore, the CENVAT credit in respect of service tax paid by the appellant to the sub-contractor makes the appellant eligible to claim that as a refund, if otherwise not deniable by law. The learned adjudicating authority shall count the limitation from the date of realization of the foreign exchange. Appeals are remanded to the adjudicating authority to complete the re-adjudication - appeal allowed by way of remand.
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