TMI Blog2022 (8) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Tribunal in the earlier round of proceedings on November 16, 2016 on the basis of the five decisions of the Tribunal. The appeal filed by the Department is dismissed. - Service Tax Appeal No. 51163 of 2018 - FINAL ORDER NO. 50739/ 2022 - Dated:- 12-8-2022 - MR. DILIP GUPTA, PRESIDENT AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Radhe Tallo, Authorized Representative of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as export of service. The Bench while deciding the appeal on November 16, 2016 noticed that this issue stood decided by five decisions of Tribunal in Paul Merchants Ltd. v. CCE Chandigarh [2012-TIOL 1877-CESTAT DEL], Microsoft Corporation (I) P Ltd. [2014 (36) STR 766 (Tri- Del)], Modi Mundi Pharma (P) Ltd. v. CST Delhi [2014-TIOL-1437-CESTAT-DEL ] , GAP International Sourcing (India) P Ltd. [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h invoices were issued between 30.09.2008 to 28.02.2009 and the amount was received between 17.11.2008 to 25.03.2009: thus I find that the claim was filed within one year from the relevant date, therefore it is not hit by limitation prescribed under Section 11B. As I already have found that the service(s) provided by the party duly qualify for export, therefore as per provisio a of subsection 2(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority has erred in appreciating the very fact that the department has gone before the Higher Judicial Forums against the all five relied upon decisions and the matter in all the above cases is under judicial consideration. 6. Learned authorized representative appearing for the Department has submitted that when the orders of the Tribunal, on which reliance has been placed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tall the hearing of the matter. 8. We find considerable force in the submissions advanced by the learned counsel for the respondent. The Commissioner (Appeals) was justified in deciding the appeal in pursuance to the order passed by the Tribunal in the earlier round of proceedings on November 16, 2016 on the basis of the five decisions of the Tribunal. 9. The appeal filed by the Department h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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