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Commissioner of Customs, Central Excise & Service Tax, Goa Versus M/s. Ratio Pharma India Pvt Ltd

2015 (4) TMI 462 - CESTAT MUMBAI

Denial of refund claim - Scientific and Technical Consultancy Service - Bar of limitation - Whether the "relevant date" for deciding the limiting period of one year under Clause 6 of Appendix to Notification 5/2006-CE(NT) dt. 14.3.2006 for sanction of refund of Cenvat Credit under Rule 5 of Cenvat Credit Rules read with Notification No. 5/2006-CE(NT) dt. 14.3.2006 - Held that:- Relevant date for determining the period of limitation will be the date of export of services from the date when the in .....

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RE) were rendered by a Single Member Bench while the judgement in the case of Bechtel India Ltd. (2013 (7) TMI 490 - CESTAT NEW DELHI) has been rendered by a Division Bench. - decision of this Tribunal in the case of Affinity Express India Ltd. (2014 (6) TMI 593 - CESTAT MUMBAI) and Business Process Outsourcing (I) Pvt. Ltd. (2014 (9) TMI 747 - CESTAT BANGALORE) were rendered by a Single Member Bench while the judgement in the case of Bechtel India Ltd. (2013 (7) TMI 490 - CESTAT NEW DELHI) has .....

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/SMB - Dated:- 17-3-2015 - M. V. Ravindran, Member (J), P. R. Chandrasekharan, Member (T) And P. S. Pruthi, Member (T) For the Appellant : Shri D. Nagvenkar, Addl. Commr. (A.R.) For the Respondent : Shri Durgesh Nadkarni, Adv. with Shri C.S. Biradar, Adv. and Shri Vinay Ansurkar, Adv. ORDER Per: M V Ravindra: This matter was referred to the Larger Bench by Single Member Bench by an order dated 14.11.2014 to have uniformity on the issue in view of the different judgments of the Tribunal. 2. Follo .....

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r advanced Or (d) The date when both activities have been completed i.e. service has been exported and foreign exchange has been received (as foreign exchange may be received in advance) 3. Heard both sides and perused the records. 4. On perusal of the records, it transpires that the question which is referred to the Larger Bench by Single Member Bench noting there was different views on the issue i.e Affinity Express India Pvt. Ltd. - 2015 (37)STR 321 and Business Process Outsourcing (I) Pvt. L .....

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