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2017 (5) TMI 1349 - CESTAT AHMEDABADRefund claim - scope of input services - services used in the export of goods - time limitation - whether the refund claim of ₹ 6,04,051/- is barred by limitation? - N/N. 5/2006-CE(NT) - Held that: - the Notification specifically prescribed that the period of limitation as prescribed u/s 11B of CEA, 1944 would be applicable to refunds filed under Rule 5 of CCR, 2004 - it is not clear when the remittance for export of services had been received by the appellant. Therefore, for this limited purpose of calculation of period of limitation and consequently, the amount of refund, the matter needs to be remanded to the Adjudicating Authority - matter on remand. Whether the claim of ₹ 18,58,545/- is eligible as Input Services being used in the export of finished goods? - Held that: - these services viz., Rent a Cab Services, Catering Service (Canteen), Mobile/Telephone Service, Courier Service, Advertising and Marketing Service, Professional Service, Banking Service- HP Finance Service are held to be Input Service - reliance placed in the case of M/s HCL Technologies Ltd. Versus Commissioner of Customs And Central Excise And Service Tax, Noida [2015 (9) TMI 1037 - CESTAT NEW DELHI], where it was held that - the credit availed on the service tax paid in relation to these Input Services are admissible. Appeal allowed - part matter decided in favor of assessee and part matter on remand.
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