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2022 (8) TMI 611 - AT - Service TaxRefund of unutilised CENVAT Credits accumulated on account of export of services - expiry of the period of limitation of one year, counted from the date of realisation of export proceeds - time limitation - N/N. 27/2012-CE (NT) - HELD THAT:- In CCE & CST, BENGALURU SERVICE TAX-I VERSUS M/S. SPAN INFOTECH (INDIA) PVT. LTD. [2018 (2) TMI 946 - CESTAT BANGALORE] the amended clause B of para 3 of Notification No. 27/2012-CE (NT) was dealt with and a finding was made to the effect that such an amendment can have prospective effect and the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule, 5 of CENVAT Credit Rules, 2004 may be taken as the end of the quarter in which FIRC is received, in case where refund claims are filed on a quarterly basis. The Appellant is entitled to get refund amount of Rs.1,01,841/-, Rs.1,44,215/-, Rs.1,51,869/- and Rs.1,50,650/- respectively as prayed in all these appeals with applicable interest and the Respondent-Department is directed to pay the same within 2 months of communication of this order - Appeal allowed.
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