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Principal Commissioner of Service Tax Versus Prodair Air Products India Pvt Ltd

2016 (8) TMI 242 - CESTAT 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 .....

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APPEAL NO. ST/86212/2015 , CROSS OBJECTION NO: ST/CO-91116/2015 - A/88371-88372/16/SMB - Dated:- 18-1-2016 - Shri C J Mathew, Member (Technical) Shri AB Kulgod, Asstt. Commissioner (AR) for the appellant None for the respondent ORDER This appeal has .....

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ommissioner (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 e .....

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s, 2004. 3. The impugned order is under challenge as the first appellate authority, while deciding whether the claim had been preferred within the time limit prescribed in the procedure embodied in notification no. 5/2006-CE (NT) dated 14th March 200 .....

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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 .....

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istant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944(1 of 1944). According to him, the relevant date, among the many described in section 11B of Central Ex .....

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ance. Bearing this requirement in mind, it has been held in a number case, including that of this Tribunal in GTN Engineering (I) Ltd v. Commissioner of Central Excise, Coimbatore [2010 (259) ELT 629], that amount claimed as refund of accumulated cre .....

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