9911796707
TMI Blog2018 (4) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... mar, Advocate, For the Respondents ST/CROSS/20223/2016, ST/CROSS/20228/2017, ST/CROSS/20733/2016, in ST/21204/2016-SM, ST 121225/2016-SM, ST/21427/2016-SM, ST/21553/2016-SM ST/21584/2016-SM, ST/21723/2016-SM ST/21815/2016-SM, ST/21833/2016-SM Per: S.S GARG The Revenue has filed these appeals against different impugned orders passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has remanded the matter to the original authority after observing that the relevant date for the purpose of computation of one Year. In the case of export of service in terms of Section 11B is the last date of the quarter to which the claim pertains, Aggrieved by this finding of the learned Commissioner(Appeals), Revenue has filed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Order-in-original, the assessee preferred an appeal before the Commissioner of Service Tax(Appeals) and the Commissioner(Appeals) vide impugned order on the issue of limitation has held that the refund claim under Rule 5 of the CENVAT Credit Rules read with Notification No-27/2012 has to be filed before the expiry of one year from the date of export in terms of Section 1 1B of the Central Excise Act. With regard to relevant date for computation of one year, the appellate authority has held that the statute provides an option to the exporter to file the refund claim for a quarter, therefore the cut off date for the assessee to file refund claim in terms of Section 11B has to be interpreted as the last date of the quarter to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6 On the other hand, the learned counsel for the assessee defended the impugned orders and submitted that the relevant date as per Section 11B shall be the end of the quarter in which the consideration for services is realized. He further submitted that the Revenue's reliance on the decision of the High Court in the case of GTN Engineering Ltd. cited supra is not applicable in the present case as the said decision is applicable only with regard to export of goods and not export of service whereas in the present case it is the export of services, He also cited few decisions in favour of the assessee wherein it has been held that the relevant date for computation of time limit is the date of receipt of consideration and not the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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