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2016 (6) TMI 200 - CESTAT MUMBAI

2016 (6) TMI 200 - CESTAT MUMBAI - TMI - 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 exports of the services effected during the material period - Held that:- in view of the ratio laid down by the Tribunal in the case of Bechtel India Pvt. Ltd. v. Commissioner of Central Excise, Delhi [2013 (7) TMI .....

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(AR) ORDER Per M. V. Ravindran This appeal 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 first appellate authority concurred with the views of the adjudicating authority and rejected the appeal. 3. Heard both the sides and perused the records. 4. It is the submission of the learned counsel for th .....

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of the submissions made by both the sides 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 paragraph No. 2, as also there is no dispute that the appellant is eligible to avail cenvat credit of the input services on which service tax has been discharged. There is also no dispute that the appellant r .....

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