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2016 (8) TMI 242 - CESTAT MUMBAI

2016 (8) TMI 242 - CESTAT MUMBAI - 2017 (47) S.T.R. 76 (Tri. - Mumbai) - Cenvat credit refund relevant date - export of services Held that: - relevant date is receipt of inward remittances. In determination of the last date commencing with the date of receipt of inward remittance, due regard must be had to the last day of the quarter as a practical unavoidability . Claims not time barred - eligibility for refund to that amount of credit as is the proportion that the export turnover bears t .....

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who has modified the order of the original authority, viz., the Deputy Commissioner (Refunds), and allowed a refund of Rs. 10,48,656/- out of the ₹ 10,59,702/- claimed by the respondent. The respondent has also filed memorandum of cross-objection. 2. The respondent, engaged in the business of providing consulting engineers service and business auxiliary service , filed a refund claim for the period from April 2012 to June 2012 on the ground that the input services used in export of servic .....

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rejected the claim for having been filed beyond one year from the date of receipt of certificate of inward remittance. 4. Learned Authorised Representative places reliance on the provisions of the notification supra and, more particularly, to paragraph 6 of the appendix, viz., 6. The application in Form A, along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, CENVAT Credit Rules, 2004, or the Service Tax Rules, 1994,in orig .....

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