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2016 (7) TMI 899 - AT - Service TaxPeriod of limitation - relevant date - refund of accumulated credit of service tax paid on input services used in exports of services - Held that:- It is not disputed that there is a time limit of one year prescribed under Section 11B of the Central Excise Act, 1944. However this time limit runs from the relevant date . The question is which is the relevant date in the case of such accumulated credit of service tax paid on input services used in export services. In the case of refund of central excise duty on goods consumed within the country, it is the date of payment of duty. In the case of export of goods, the relevant date is the date of shipping bills. In the case of services rendered, the date on which services are rendered or the invoices are raised for same, or the amounts are realised by the service provider, as applicable, would be the relevant date. Amendment to notification Notification No. 27/2012-CE (NT) dated 18.06.2012 by Notification No. 14/2016-CE (NT) dated 01.03.2016 is clarificatory in nature - Decided against the assessee.
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