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CST, Chennai Versus M/s. String Real Estate Information Services P. Ltd.

2016 (9) TMI 288 - CESTAT CHENNAI

Rejection of refund claim – time bar – CENVAT credit - input service - export of business auxiliary services – Held that: - in as much as the refund is related to Cenvat credit taken during the given period and the same shall be taken till the last day of the given period, namely the quarter, the claim for refund can only be filed after the last date of the respective quarter and the relevant date is the date of export and are entitled in terms of Notification No. 27/12 dated 18.06.2012 read wit .....

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RDER Nos. 41082/2016 - Dated:- 24-6-2016 - Shri P.K. Choudhary (Judicial Member) Shri P Anbuchelvan, Supdt. (AR) For the Appellant Shri R. Prakash, Vice President (Finance) of the respondent Co. For the Respondent ORDER The miscellaneous application for stay of operation of the impugned order filed by the appellant is rejected. Since the issue involved in this appeal lies in a narrow compass, the appeal itself is taken up for disposal. 2. The brief facts of the case are that M/s. String Real Est .....

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. On appeal, the Commissioner (Appeals) set aside the impugned order to the extent of rejection of refund claim as time barred. Revenue is aggrieved by this order and filed the appeal before the Tribunal. 3. Ld. AR, Shri P Anbuchelvan, Supdt., reiterated the findings of the adjudicating authority and the Commissioner (Appeals) and submitted that the adjudicating authority has rightly denied the input service credit of ₹ 8,91,090/- on the ground of limitation of time. However, the Commissio .....

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filed on 10.07.2013. He submitted that date of invoice should be the relevant date and not the date of export and Notification No. 5/2006 - CE (NT) prescribes a condition for grant of refund and the same has to be implemented and applied and it mandates one claim should be filed for a quarter is only to restrict the number of claims and not to override the provisions of Section 11B. Hence, he prayed that the impugned order may be set aside and the order of the adjudicating authority be upheld. 4 .....

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Tribunal in the case of CST, Goa Vs. Ratio Pharma India Pvt. Ltd. - 2015 (39) STR 31 (Tri.- LB)., wherein it has been held that relevant date for determining the limitation period is date of receipt of foreign exchange. Hence, he prayed that the departments view is not correct and the matter can be remanded to the LAA for verification of date of receipt of payment of foreign exchange to ascertain whether it is well within the period of limitation. He further submitted that this plea was taken .....

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