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M/s Spec India Versus Commissioner of Service Tax-Ahmedabad

2016 (7) TMI 899 - CESTAT AHMEDABAD

Period of limitation - relevant date - refund of accumulated credit of service tax paid on input services used in exports of services - Held that:- It is not disputed that there is a time limit of one year prescribed under Section 11B of the Central Excise Act, 1944. However this time limit runs from the relevant date . The question is which is the relevant date in the case of such accumulated credit of service tax paid on input services used in export services. In the case of refund of central .....

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03.2016 is clarificatory in nature - Decided against the assessee. - Appeal No. ST/12051/2015 - Order No. A/10613 / 2016 - Dated:- 15-7-2016 - Mr. P. M. Saleem, Hon'ble Member (Technical) For the Appellant : Sh. R. Subramanya, Advocate For the Respondent : Sh. Anand Mishra, Authorised Representative ORDER Per : Mr. P. M. Saleem M/s. Spec India, (formerly M/s. Atelier Consultants), has filed this appeal aggrieved by the impugned order-in-appeal of Commissioner (Appeals), dated 23.09.2015. The .....

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3.2016, such time limit has been prescribed by modifying the Notification No. 27/2012-CE (NT), dated 18.06.2012. The relevant portion of the Notification No. 14/2016-CE (NT), dated 01.03.2016 as follows:- In exercise of powers conferred by Rule 5 of the Cenvat Credit Rules, 2004, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 27/2012-CE (NT), dated 18th June, 2012, .....

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section 11 B of the Central Excise Act, 1944 (1 of 1944); (ii) in case of manufacturer, before the expiry of the period of one year from the date of- (a) receipt of payment in convertible foreign exchange, where provision of service had been completed prior to receipt of such payment; or (b) issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice, . 4. The learned counsel contents that the time limit has been prescribed by way of th .....

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ll refunds are subject to the provisions of Section 11B of the Central Excise Act, 1944 made applicable to Service Tax. The Hon ble Supreme Court has held in the case of Mafatlal Industries vs. Union of India 1997 (89) E.L.T. 247 (S.C) that all refunds under Central Excise Act would be governed by the provisions of Section 11 B. The Hon ble Supreme Court has held that only refunds pertaining to demands which are ultravires , will fall outside the provisions of Section 11B. He further submits tha .....

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limit prescribed under Section 11B are applicable to the claim of refund of such accumulated credit. He further relied upon the decision of the Larger Bench of the Tribunal in the case of Commissioner of Service Tax, Goa vs. Ratio Pharma India Pvt. Ltd. 2015 (39) S.T.R. 31 (Tri.-LB). He submits that the Larger Bench has held that the decision of the division bench of the Tribunal in the case of M/s. Bechtel India Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi 2014 (34) S.T.R. 437 (Tri.-Del .....

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