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2018 (6) TMI 383 - AT - Service TaxRefund of service tax credit paid on various input services - the services were used for rendering export of output service - Whether computation of refund is correct in terms of the provisions of Notification No. 27/2012-CE (NT) read with Rule 5 of the CCR 2004? - Held that:- This issue needs reconsideration by the first appellate authority as appellant had produced re-conciliation statement indicating the correct amount of refund which needs to be calculated but the first appellate authority in the impugned order has not passed any observations or given any reasoning either to accept or to reject it - matter on remand. Refund claim - input services - Whether refund of input services viz. Air Travel agent services, accommodation services and cargo handling services has been denied correctly? - Held that:- The appellant has been taking a consistent stand that air travel, accommodation services were utilised for use of the employees at various locations to render output services which were exported - these services are squarely covered as eligible by the judgement in the case of Reliance Industries Ltd [2016 (8) TMI 123 - CESTAT MUMBAI] and Accenture Service Pvt Ltd [2015 (3) TMI 1114 - CESTAT MUMBAI] - refund allowed. Whether the refund of input services has been correctly denied on the ground that the invoices contained address, which was not mentioned in Service Tax Registration? - Held that:- It is the claim of the Learned Counsel that the appellants were functioning from this premises earlier and due to which there was a change in the premises and the service invoices raised by the input service providers for the service rendered by them were issued at the old address - the facts need to be reconsidered - matter on remand. Time limitation - Whether the refund claim is time barred? - Held that:- Larger Bench of the Tribunal in the case of Infotech Pvt Ltd [2018 (2) TMI 946 - CESTAT BANGALORE] has now settled the law which is that a refund application for service tax credit availed on the input services can be filed within one year from the end of the quarter from which services are exported - in the present case, the date of filing of the refund claim is within one year of the end of the specific quarters - refund claim is not barred by time. Appeal allowed in part and part matter on remand.
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