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2018 (2) TMI 1843 - CGOVT - Service TaxRebate claim - export of services - Rules 5 of Export of Services Rules, 2005 read with Notification No. 11/2005-S.T., dated 19-4-2005 - rebate rejected for the reason that for no foreign exchange against export of services is received in this case and in addition out of the rebate claim of ₹ 1,09,72,290/- claim of ₹ 52,57,641/- is also time-barred as per Section 11B of Central Excise Act, 1944 - Held that:- The Government agrees with the views of the Assistant Commissioner and the Commissioner (Appeals) who have reached the conclusion that the Rule 3(2)(b) of Export of Services Rules, 2005 has not been satisfied in this case. Consequently it cannot be accepted that the applicant has exported service in this case as per Rule 3(2)(b) of the Export of Services Rules and accordingly the rebate of Service Tax is not admissible to the applicant under Notification No. 11/2005-S.T., dated 19-4-2005. The case laws relied upon by the applicant as mentioned in Para 2(c) are not found relevant in the present proceeding as in none of these decisions it has been held that receipt of payment in foreign currency in a bank situated in a foreign country can be considered as payment in foreign currency in India. Time Limitation - Held that:- The applicant has conveniently overlooked the vital fact that Section 11B has been specially borrowed under Section 83 of the Finance Act and as a result time limitation of one year as stipulated under Section 11B of the Central Excise Act is applicable for the maintainability of the rebate of Service Tax under the Finance Act. Therefore, the lower authorities have rightly held rebate claim of ₹ 52,57,641/- as time-barred. The Government does not find any fault in the order of the Commissioner (Appeals) - the Revision Application is rejected.
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