TMI Blog2016 (11) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... umulated Cenvat credit filed on 9.5.2014 and 29.8.2014 are within the period of limitation - rejection of refund not justified - appeals allowed. - Appel No.ST/70081/2016-ST(SM) and ST/70082/2016-ST(SM) - Final Order No.70760-70761/2016 - Dated:- 31-8-2016 - Shri Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Shri Nishant Mishra, Advocate Present for the Respondent: Shri Rajeev Ranjan (Joint Commissioner) A.R. Per: Anil G. Shakkarwar These two appeals filed by assessee have the same issue but for different periods. Therefore, they are taken up together for decision. 2. The appellant is provider of taxable service namely Information Technology Software Services and registered with the department. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 is date of export of service and partially allowed refund out of claim allowed by the original authority and disallowed the balance claim. Aggrieved by said two Order-in-Appeals the appellant is before this Tribunal. 3. The ground of appeal inter alia include that explanation B to said Section 11B does not specify the case of refund of accumulated Cenvat credit arising on account of exportation of output service where no service tax is payable for provision of service within taxable territory and that they have relied upon the finding by this Tribunal in the case of Hyundai Motor India Engg. (P) Ltd. reported at 2015 (39) S.T.R. 1019 (Tri.-Bang.) which was affirmed by Hon ble High Court of Andhra Pradesh at Hyderabad as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted on 9.5.2014 the date of receipt of foreign exchange were 19.6.2013, 24.7.2013 and 5.9.2013. Similarly in the case of refund claim filed on 29.2.2014 the dates of receipt of foreign exchange were 4.10.2013, 31.10.2013 and 03.12.2013. Therefore all the claim are within limitation. 5. Ld. D.R for Revenue has supported the impugned Order-in-Appeal. 6. I have taken rival contention into consideration and I am of the view that all the above stated case laws relied upon by the ld. Counsel are squarely applicable in the circumstance of this case. As held in the said case laws the relevant date for the purpose of Section 11B for the purpose of Refund of accumulated Cenvat Credit is not the date when service is provided but the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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