TMI Blog2018 (6) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in the case of Commissioner of Central Excise Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] has held that the relevant date for the purposes of deciding the time limit for consideration of refund claims under Rule 5 of CENVAT Credit Rules has to be taken the end of the quarter in which the FIRC is received and not the date of invoice - the rejection of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim on the ground of time-bar. In the case of Order-in-Original No.68/2016, there were other two issues which are the credit availed on outdoor catering service as well as credit availed on unregistered premises. She submitted that the appellant is not contesting the issue with regard to credit availed on outdoor catering service. The Commissioner (Appeals) has allowed the credit in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad.). wherein the jurisdictional High Court had held the issue in favour of the assessee holding that the relevant date could be the date of receipt of FIRCs. 4. The ld. AR Shri R. Subramaniam supported the findings in the impugned order. 5. Heard both sides. 6. The only issue that arises for consideration is whether the relevant date is the date shown in the invoice or the date when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Essentially after this amendment the relevant date is to be considered as the date of receipt of foreign exchange. While this proposition appears attractive, we are also persuaded to keep in view the observations of the Hon ble Supreme Court in the case of Vatika Township (supra), in which the Constitutional Bench has laid down the guidelines that any beneficial amendment to the statute may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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