Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 45 - AT - Service TaxPeriod of Limitation - Refund of CENVAT credit - Relevant Date - whether the relevant date is the date shown in the invoice or the date when the FIRC is received in India in the case of refund claim filed with respect of export of services? - Held that:- The Larger Bench of the Tribunal in the case of Commissioner of Central Excise Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] has held that the relevant date for the purposes of deciding the time limit for consideration of refund claims under Rule 5 of CENVAT Credit Rules has to be taken the end of the quarter in which the FIRC is received and not the date of invoice - the rejection of refund on the ground of time-bar is unjustified - appeal allowed - decided in favor of appellant.
|