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2015 (11) TMI 349 - CESTAT MUMBAI

2015 (11) TMI 349 - CESTAT MUMBAI - 2016 (41) S.T.R. 716 (Tri. - Mumbai) - Denial of refund claim - Bar of limitation - whether the appellant is eligible for the refund of an amount paid by them as service tax on the services exported under the category of ‘Business Auxiliary Services’ and ‘Business Support Services’ to an entity in Germany and Yugoslavia - Held that:- Relevant provisions of Notification, the conditions and limitations for granting the refund of the service tax paid on services .....

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nuary 2010 for the services exported in the month of December 2009 and such tax liability is paid by the appellant. The relevant date for refund in the case of rebate should be, in our view from the date of payment of service tax on the taxable services exported. - Impugned order which upholds the rejection of refund claim of ₹ 23,29,471/- is incorrect and the appellant s appeal needs to be allowed - Impugned order is set aside - Decided in favour of assessee. - Appeal No. ST/599/11 - Fina .....

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e refund of an amount paid by them as service tax on the services exported under the category of Business Auxiliary Services and Business Support Services to an entity in Germany and Yugoslavia. Appellant filed a refund claim for ₹ 73,03,154/- on 04.01.2011 in an appropriate form. Asst. Commissioner (Service Tax), Central Excise, Pune I Commissionerate by a speaking order sanctioned the rebate of ₹ 49,73,683/- and rejected the rebate claim of ₹ 23,29,471/- on the ground that th .....

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e involved in this case is in a very narrow compass. It is undisputed that the appellant had exported the services in December 2009 for which the payment was received by the appellant under FIRC No. 20093521976 dated 18.12.2009. It is the case of the appellant that the services were exported in December 2009 for which appellant is required to discharge the service tax liability in the subsequent month before 5th of January 2010 and they have discharged the service tax liability on 05.01.2010 and .....

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ted 19th April 2005 reads as under. Export of Services - Rebate of Service tax and Cess on taxable services exported to any country other than Nepal and Bhutan - Conditions and procedures In exercise of the powers conferred by rule 5 of the Export of Service Rules, 2005 (hereinafter referred to as the said rules), insofar as it relates to export of taxable services to the countries other than Nepal and Bhutan, the Central Government hereby directs that there shall be granted rebate of the whole .....

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f which has been claimed, have been paid on the taxable service exported; (c) the amount of rebate of service tax and cess admissible is not less than five hundred rupees; and (d) that in case, - (i) the service tax and cess, rebate of which has been claimed, have not been paid; or (ii) the taxable service, rebate on which has been claimed, has not been exported, the rebate paid, if any, shall be recoverable with interest as per the provisions of section 73 and section 75 of the Finance Act, 199 .....

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