TMI Blog2017 (3) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant eligible to claim that as a refund, if otherwise not deniable by law. The learned adjudicating authority shall count the limitation from the date of realization of the foreign exchange. Appeals are remanded to the adjudicating authority to complete the re-adjudication - appeal allowed by way of remand. - ST/41951 to 41958/2016 - 40333-40340/2017 - Dated:- 27-2-2017 - Shri D.N. Panda, Judicial Member Shri J. Shankar Raman, Advocate for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER Learned counsel brings out the following two issues to be settled by the Tribunal:- (i) Whether the service of a sub-contractor availed by the appellant for rendering ultimate service to a servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Refund of Cenvat credit for export of service under Cenvat Credit Rule 5 - Notification No.27/2012-C.E. (N.T.), amended In exercise of the 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-C.E. (N.T.), dated 18th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 461(E), dated the 18th June, 2012, namely :- In the said notification, in Paragraph 3, for clause (b), the following shall be substituted, namely :- (b) The application in the Form A along with the do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority. 7. In so far as the grant of CENVAT credit in respect of service tax paid to sub-contractor is concerned, it is submitted on behalf of Revenue that the service not being provided by the appellant directly to the overseas service recipient, it shall not get any refund. 8. Heard both sides and perused the records. 9. Learned authority below has not recorded the date of realization of the foreign exchange. That is the relevant date for the purpose of counting of the limitation to entertain refund application. Tribunal has taken a view that the date of realization of the foreign exchange is relevant date for the purpose of counting limitation. Accordingly, learned adjudicating authority shall count the limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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