TMI Blog2013 (7) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... le for claiming refund under Rule 5 of the Cenvat Credit Rules as per condition 6 of Notification 5/2006 - In case of export of Services export is complete only when foreign exchange is received in India - relevant date of export of services is date of receipt of foreign exchange – appeal allowed in favour of assessees. - ST/45-48/2009 - Final Order Nos. ST/A/56983-56986/2013-CU(DB) - Dated:- 17-7-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant: Ms. Mekhla Anand Abhilasha Singh, Advocate For the Respondent: Shri M.S. Negi, DR JUDGEMENT Per Sahab Singh: These are four appeals filed by M/s Bechtel India Pvt. Ltd. (hereinafter referred to as appellants) against the common Order in Appeal No. 34 to 37/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have field these appeals against the impugned order. 3. Heard Ms.Mekhla Anand Ld. Advocate and Shri M.S. Negi at length. 4. Issue involved in these appealsis whether claims filed by the appellants are time barred as held by lower authoritiesor in time as claimed by the appellants. 5. These claims have been filed under Rule 5 of the Cenvat Credit Rules which reads as under:- Rule 5. Refund of Cenvat Credit.Where any input or input service is used in the final products which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, or used in providing output service which is exported, the Cenvat credit in respect of the input or input service so used shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put service which has been exported without payment of service tax, subject to safeguards, conditions and limitations, set out in the Appendix to this notification 1. The final product or the output service is exported in accordance with the procedure laid down in the Central Excise Rules, 2002, or the Export of Service Rules, 2005, as the case may be. 2. . 3. . 4 . . 5. . 6. The application in Form A, along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, Cenvat Credit Rules, 2004 or the Service Tax Rules, 1994, in original, are filed with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so ordered is delivered outside India and used in business outside India; and (c) payment for such service provided is received by the service provider in convertible foreign exchange; (iii) Such taxable services which are provided and used, other than in or in relation to commerce or industry, if the recipient of the taxable service is located outside India at the time when such services are received. Similarly relevant date as defined under Section 11B of Central Excise Act, is as under: Section 11B (5) (B) relevant date means,- Explanation:- (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be,the excisable materials used in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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