TMI Blog2017 (4) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... hich payment of the service tax on commission paid in respect of exported goods. The refund claim cannot be filed before the date on which service tax were remitted. The issue of time bar in this appeal is no longer res integra and is decided by this tribunal in the matter of CCE, Kanpur Vs. Pacific Leather Finishers [2016 (2) TMI 727 - CESTAT ALLAHABAD], where it was held that the limitation c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0KST001 and is paying service tax and also filing ST-3 returns periodically. (Copy of the Service Tax Registration Certificate of the Appellant is enclosed as Annexure-2). 2. The Appellant received various services from service providers and used the same for exporting the boilers to its customers located outside India. 3. Notification No. 40/2007 S.T. dated 17.9.2007 Notification No. 41/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal Period in dispute/export Date of filing of refund application Order-in-Appeal Amount Period when Commission remitted Date of payment of Service Tax on Commission ST/1682/2010 Oct, 2008 to Dec,2008 22.06.2009 271-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted by the respective order-in-original. The appeal filed by the appellants were rejected by the Commissioner (Appeals) vide the order-in-appeal mentioned above in the table. 6. However from the above table it is apparent that the refund claims were filed within six months from the end of the relevant quarter in which payment of the service tax on commission paid in respect of exported goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crystallized only when the service tax was deposited in October, 2008. Thus, the refund claim was filed within six months on 30.3.2009. Accordingly, we hold that the refund claim is within time. In view of the above findings, we dismiss the appeal of the Revenue and confirm the order-in-appeal. The respondent assessee will be entitled to consequential benefit, if any, in accordance with law. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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