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TMI Blog2020 (5) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... records. 3. The Respondent is registered with the Central Excise Department and is engaged in export of services. They have also availed CENVAT Credit as per CENVAT Credit Rules, 2004. Rule 5 of these Rules permits a manufacturer who exports his goods or a service provider who exports services to claim refund of the CENVAT Credit which was used in exported goods or exported services, subject to the procedure, conditions and limitations notified by the Board. These procedure and conditions were prescribed as Notification No. 27/2012-CE (NT), dated 18.06.2012. Among the conditions in this Notification is para 3 (b) which stipulates "the application in the Form A along with the documents specified therein and enclosures relating to the quarte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of services is not complete until the foreign exchange is realised as per Rule 3(2)(b) of "Export of Services Rules, 2005". Therefore, unless the foreign exchange is realised, the export is not complete and therefore the relevant date must be the date of realisation of foreign exchange. 6. Subsequently, Notification No. 14/2016-CE(NT), dated 01.03.2016 was issued by CBEC specifying the same condition, as a modification to the original Notification No. 27/2012-CE(NT), dt. 18.06.2012. This Notification reads as follows: "In exercise of the powers conferred by rule 5 of the CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Minist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appeal is filed by the Revenue on the ground that since the exports pertain to prior to the issue of Notification No. 14/2016-CE(NT), Dt. 01.03.2016, specifying the date of realisation of foreign exchange as the relevant date, it falls under the residuary category in Section 11B "in any other case, the date of payment of duty". Since Export of Services are exempt, the date of invoice must be considered as the relevant date. According to the Revenue, the first appellate authority has erred in holding that the date of realisation of foreign exchange is that relevant date. 9. Ld. DR reiterated the above submissions. Ld. Counsel for the appellant supported the impugned order. 10. We have considered the arguments. We find that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders of the Tribunal as judicial discipline requires. There is not even a suggestion in the appeal memorandum that the case is distinguishable from the case law relied upon by the first appellate authority. 12. To sum up (a) the Commissioner (Appeals) has only followed the orders of the Tribunal, (b) the CBEC has also modified their notification subsequently harmonising it with the decision of the Tribunal; (c) there are no difference on the facts of the case law relied upon by the Commissioner (Appeals) in the present case and (d) there is nothing in Section 11B to reckon the date of invoices as the relevant date as prayed for in this appeal by the Revenue.. The appeal is therefore frivolous and has been filed without any application of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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