TMI Blog2015 (11) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and cess have been paid on taxable service exported. In the case in hand there is no dispute as to the services have been exported and the payment has been received in a convertible foreign exchange. It is also undisputed that the amount of service tax liability on the services exported are to be paid on or before 5th January 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the order-in-original. 4. On consideration of the submissions made by both the sides, we find that the issue 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 filed a refund claim on 04.01.2011 which is within one year while the case of the Revenue is that as per the judgement of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice 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, 1994 (32 of 1994)as if no service tax and cess have been paid on such taxable service. It can be seen from the above reproduced relevant provisions of Notification, the conditions and limitations for granting the refund of the service tax paid on services exported are that the taxable service should have been exported and the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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