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2019 (8) TMI 679

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..... f notification No. 27/2012-CE(NT) as amended by Notification No. 14/2016-CE(NT), dt. 01.03.2016, the matter is remanded to the original authority - Appeal allowed by way of remand. - Service Tax Appeal No. 30112/2019 - A/30733/2019 - Dated:- 13-8-2019 - MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Ms. Y. Siri Reddy, Advocate for the Appellant Shri C. Mallikharjun Reddy, Superintendent/AR for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. This appeal is filed against Order-in-Appeal No. HYD-SV-TAX-RRC-APP- 050-18-19 (APP-1), dated 31.10.2018. 2. The appellant, an exporter of services, filed an application for refund of accumulated CENVAT Credit to the tune of ₹ 31,34,531/- under Rule 5 of CENVAT Credit Rules, 2004, read with no .....

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..... 01.03.2016 and thereafter the time limit is to be calculated as under: In case of service provider, before the expiry of one year from the date of (a) Receipt of payment in convertible foreign exchange, where provision of service had been completed prior to receipt of such payment or (b) Issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice. 6. In their case she would submit that although the services were rendered during October to December 2016, the first payment with respect to these services was received only on 25.11.2016 and they filed refund application on 31.10.2017, well before the expiry of one year from this date. Therefore, in terms of notification No. 27/2012-CE(N .....

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..... f FIRC should not be taken; instead, the last date of the quarter for which the claim had been filed should be the relevant date. Attention was drawn to the decision of the Hon ble Tribunal in the case of Oceans Connect India Pvt. Ltd. vs. CCE, Pune-III [2016(46)STR 858 (Tri.-Mum.)]. Accordingly, she requested to set aside the impugned order and order refund of the amount rejected by original authority. Hence, the first appellate authority has decided the matter accordingly. 8. I have considered the arguments on both sides and perused the records. The claim has been filed for the period October 2016 to December 2016. According to the Ld. Counsel, the first payment was received on 25.11.2016 and the refund claim was filed on 31.10.2017, whic .....

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