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WNS Global Services Pvt. Ltd. Versus Commissioner of Central Excise

2016 (6) TMI 200 - CESTAT MUMBAI

Period of limitation - Refund of Cenvat credit availed - input services received and consumed for export of output services - appellant received the FIRCs on 7th October 2009, 11th and 12th December 2009 and 3rd February 2010 in respect of the export .....

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filed in time and cannot be held as time barred. Therefore, the impugned order is unsustainable and liable to be set aside. - Decided in favour of appellant with consequential relief - APPEAL NO. ST/73/2012 - A/87298/16/STB - Dated:- 13-4-2016 - Shr .....

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al is directed against Order-in-Appeal No: PIII/RS/330/2011 dated 18/11/2011 passed by the Commissioner of Central Excise (Appeals), Pune III. 2. Aggrieved by the said order, the appellant preferred an appeal before the first appellate authority. The .....

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tance Certificate (FIRC) for the exports undertaken by the appellant was received on 07/10/2009 and thereafter for all the exports. He would submit that the appellant has filed the refund claim in time as per the law settled by the Tribunal in the ca .....

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and on perusal of the records, we find that the issue involved is regarding refund of the credit availed on the input services received by the appellant and consumed for export of output services. There is no dispute as to the facts as reproduced in .....

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th and 12th December 2009 and 3rd February 2010 in respect of the exports of the services effected during the material period. 7. In the facts as reproduced herein above, we find that the learned counsel was correct in pressing the ratio as laid down .....

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accordance with procedure laid down in Export of Service Rules, 2005 (as per condition 1 of the Appendix to Notification 5/2006), once service is exported refund claim can be filed subject to limitation as prescribed under Section 11B of the Act. In .....

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