TMI Blog2018 (9) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... ved, in cases where the refund claims are filed on a quarterly basis - the appellant’s claim for refund is within the time limitation - refund allowed. Input tax credit - input service - Air Travel Services - Held that:- The credit on the above services also allowed. Appeal allowed - decided in favor of appellant. - Appeal Nos. ST/42606 & 42607/2017 - Final Order No. 42070-42071/2018 - Dated:- 13-7-2018 - Shri P. Dinesha, Member (Judicial) Shri. Karthik Sundaram, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER There are two issues involved in these appeals and the first one is whether the application claiming refund under Section 11B was time barred under Section 11B of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the connected records. In the interest of bringing clarity to the issue on hand, we ignore the objection raised on jurisdiction and proceed to decide the issue on merit. 9. Rule 5 of the Cenvat Credit Rules, 2004 provides for refund of unutilized Cenvat credit, even after adjustment of the same for payment of duty of excise or service tax. The conditions, safeguards and limitations for consideration of such refund claims have been spelt out by the Government through notifications. Notification No. 5/2006 (up to 17-6-2012) and Notification No. 27/2012 (w.e.f. 18-6-2012) (as amended) has specified the conditions in this regard. These notifications specify that such refund claims are to be filed within the period specified in Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver the case of export of services. Hence, it is necessary to interpret the provisions constructively so as to give its meaning such that the objective of the provisions; i.e. to grant refund of unutilized Cenvat credit, is facilitated. By reference to the Service Tax Rules, 1994 as well as the successor provisions i.e. the Export of Services Rules, 2005, we note that export of services is completed only with receipt of the consideration in foreign exchange. Consequently, the date of Foreign Inward Remittance Certificate (FIRC) is definitely relevant. The Hon ble Andhra Pradesh High Court has held that the date of receipt of consideration may be taken as relevant date in the case of Hyundai Motors [ 2015 (39) S.T.R. 984 (A.P.)]. 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant s claim for refund is within the time limitation, as interpreted by the Hon ble larger Bench ( supra ) and, therefore, allow the above ground with consequential reliefs, if any. 5. The second common issue involved in both the appeals is with regard to the denial of input Cenvat Credit on Air Travel Services which was denied as being an ineligible input service. The adjudicating authority, while arriving at the eligible refund, had reduced an amount of ₹ 60,012/- and ₹ 68,793/- respectively for both years which are the credits availed towards this service, from the total credit availed during the period of ₹ 24,69,317/- and ₹ 28,97,907/- respectively; and arrived at a net eligible Cenvat Credit of ₹ 24,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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