TMI Blog2019 (1) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held to be receipt in convertible foreign exchange and the benefit of export of service was granted. Time limitation - Held that:- The Larger Bench of this Tribunal in the case of Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] has held that In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. The appellant has produced before me non-objection certificate for issuance of FIRC issued by Indus Inc Bank wherein remittance had been confirmed and all details regarding the remitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein below: Appeal No. ST/20599 /2018 ST/20600 /2018 ST/20601 /2018 ST/20602 /2018 ST/20603 /2018 ST/20604 /2018 O-I-A No. MLR-EXCUS-000-APP-061 to 066-17-18 O-I-O No. MLR-EXCUS-000-DUDP-ASC-GJU-038-16-17 MLR-EXCUS-000-DUDP-ASC-GJU-039-16-17 MLR-EXCUS-000-DUDP-ASC-GJU-040-16-17 MLR-EXCUS-000-DUDP-ASC-GJU-041-16-17 MLR-EXCUS-000-DUDP-ASC-GJU-086-16-17 MLR-EXCUS-000-DUDP-ASC-GJU-085-16-17 Period Oct 2014 to Dec 2014 Jan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de applicable to Service Tax under Section 83 of Finance Act, 1994 read with notification no. 27/2012-CE (N.T) dated 18.06.2012 issued under Rule 5 of the Cenvat Credit Rules, 2004 by the Assistant Commissioner of Central Excise and Service Tax, Udupi Division, Mangalore for failing to provide credible evidences to establish that the refund claims were filed in time, as per the conditions for determining of time limit in terms of clause 3(b)(ii) of Notification No. 27/2012-CE (N.T) dated 18.06.2012., as the proofs of receipt of payments in convertible foreign exchange were not furnished and for the reason that the conditions relating to export of services in terms of Rule 6A of Service Tax Rules, 1994 were not satisfied as the foreign inwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration is received for the period prior to as well as post amendment carried out in 2016. He further submitted that as far as receipt of money in convertible foreign exchange is concerned, the impugned order has been passed relying upon the decision of the Tribunal in the case of Suprasesh General Insurance Services Brokers P. Ltd. Vs. CST, Chennai - 2016 (41) S.T.R. 34 (Mad.). He also relied upon various decisions wherein the receipt was in Indian currency and it was held to be receipt in convertible foreign exchange and the benefit of export of service was granted. Following are such decisions: a. Sun Area Real Estate Pvt. Ltd. V. Commissioner 2015 (39) S.T.R. 897 (Tri.) b. Commissioner V. Balaji Telefilms Ltd. 2016 (4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at non production of FIRC is the ground for rejection of the refund. He relied upon the following decisions: a. CCE, Cus. ST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. 2018 (12) G.S.T.L. 200 (Tri.-LB) b. Kobelco Machinery India Pvt. Ltd. Vs. CST, Kolkata 2017 (3) G.S.T.L. 260 (Tri.-Kolkata) c. Sun-Area Real Estate Pvt. Ltd. Vs. CST, Mumbai-l 2015 (39) S.T.R. 897 (Tri.-Mumbai) d. Commr. of GST, Mumbai Central Vs. Everstone Capital Advisors Pvt. Ltd. 2018 (12) G.S.T.L. 328 (Tri.-Mumbai) e. Mitsubishi Heavy Industries India Pvt. Ltd. Vs. CCE, Delhi-II 2017 (5) G.S.T.L. 321 (Tri.-Del.) 6. After considering the submissions of both the parties and perusal of the material on record and the various d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statute may be given benefit retrospectively but any provision imposing burden or liability on the public can be viewed only prospectively. Keeping in view the observations of the Apex Court, we conclude that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. 6.1. Further I find that the appellant has produced before me non-objection certificate for issuance of FIRC issued by Indus Inc Bank wherein remittance had been confirmed and all details regarding the remitter name, beneficiary name and purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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