TMI Blog2018 (5) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... utput services exported. As far as inconsistency in the computation of amount eligible for refund is concerned, the original authority will examine it and will decide afresh by applying the correct formula. Appeal allowed by way of remand. - ST/20186/2017-SM, ST/20187/2017-SM - Final Order No. 20515-20516/2018 - Dated:- 27-2-2018 - Mr. S.S Garg, Judicial Member Shri Deepak Kumar Jain, CA DJHS Associates- For the Appellant Shri N. Jagadish, Superintendent(AR)- For the Respondent Order Per : S.S Garg Appellant has filed these two appeals against the common impugned order dt.16/11/2016 passed by the Commissioner (Appeals, whereby Commissioner(Appeals) has disposed of both the appeals b) partially allowing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the Act as well as contrary to the binding judicial precedent. He further submitted that the Commissioner(Appeals) has rejected part of the refund by relying upon the judgment of the Hon'ble High Court of Madras in the case of CCE Coimbatore Vs. GTN Engineering (l) Ltd. [2012(281) ELT 185 (Mad.)] wherein it has been held that the relevant date for computation of one year as specified in Section 11B of the Central Excise Act, 1944 means one year from the date of issuance of export invoice. He further submitted that the Commissioner(Appeals)' 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that though there is no specific relevant date is prescribed in the notification, the relevant date must be the date on which the final products are cleared for export, if any other conclusion is arrived, it will result in disentitling any person to make a claim of refund of CENVAT Credit. He further submitted that in view of the judgment of the Madras High Court, the relevant date should be the date on which the export of goods was made. 6. Learned counsel further submitted that the Commissioner(Appeals) has wrongly rejected the input credit for a value of ₹ 1 09,705/- on input service relating to club association service and outdoor catering service on the ground that these services do not have any nexus with the outp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ste much of their time for going out for food and can utilize most of their time in performing their duties and hence this service is captively used in relation to provision of output service. He relied upon the decisions in the case of Stanzen Toyotetsu india (P) Ltd. [2011-TIOL-866-HC-KAR-ST] wherein it has been held that service tax paid on outdoor catering service is an activity relating to business and hence the assessee is eligible for claiming the CENVAT credit. 7. On the other hand, the learned AR submitted that the outdoor catering service has been specifically excluded from the definition of input service w.e.f. 01/04/2011 and the Larger Bench of the Tribunal in the case of Wipro Ltd. [Interim Order No. 1/2018 dt. 09/02/2018] h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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