TMI Blog2018 (9) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 42065/2018 - Dated:- 29-6-2018 - Shri P Dinesha, Member (Judicial) Shri. M. Rupesh Kumar, Asst. Manager (Finance) for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER Aggrieved by the Order-in-Appeal of the learned Commissioner of Service Tax (Appeals-II), dated 27.11.2015, the appellant is prosecuting this appeal and the sole ground involved in this appeal is the rejection of refund claim under Section 11B of the Central Excise Act, 1944. 1. The appellant, a service provider under the category of Manpower Recruitment and Supply Agency Service, filed an application for refund under Rule 5 of CENVAT Credit Rules, 2004 for the period October, 2011 to March, 2012 of ₹ 2,48,869/- After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15.11.2011 25.03.2013 Assessee 2. 8/2011-12 30.11.2011 Nov-2011 49540 20.12.2011 25.03.2013 Assessee 3. 9/2011-12 31.12.2011 Dec-2011 54456 10.01.2012 25.03.2013 Assessee 3.2 Further, during the course of hearing, he submitted that the assessee is not pressing for the claims in respect of the first two periods, i.e., Sl. Nos. 1 2 in the above table and further submits that with regard to Sl. No. 3, the assessee s claim is cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of FIRC or can be considered from the end of the quarter. The Tribunal in the case of Sitel India Ltd. (supra), has observed that the relevant date can be taken as the end of the quarter in which FIRC is received since the refund claim is filed for the quarter. 13. Revenue has expressed the view that relevant date in the case of export of services may be adopted on the same lines as the amendment carried out in the Notification No. 27/2012, w.e.f. 1-3-2016. 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 (su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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