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TMI Blog2023 (4) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... ly engaged in providing information technology enabled services and business auxiliary services to customer located outside india from Mohali and Dehradun unit. The services of the appellant to its customer situated outside india qualify as export of services under Rule 6A Service Tax Rules, 1994. As per the provisions of Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) dated 18.06.2012 and Notification No. 14/2016-CE(NT) dated 01.03.2016, an exporter of taxable services is entitled to claim refund of service tax paid on input services used to provide the services exported. Accordingly, the appellant filed a refund claim amounting to Rs. 4,26,427/- on 15.12.2017 for the quarter ending October, 2016 -Decembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of this submissions he relied upon the following decisions:- I. Commissioner of Central Excise and Service Tax Vs. M/s Span Infotech India Pvt. Ltd. (2018-TIOL-516-CESTAT-BANG-LB) II. M/s Syngenta Services Pvt Ltd. Vs. Commissioner of Central Tax, Pune-II (2020 (1) TMI 1350-CESTAT-Mumbai) III. M/s Neobytes Solutions Pvt. Ltd. Vs. Commissioner of Central Tax, Banglore South Commissioner (201-(3) TMI 35-CESTAT, Banglore). He further submitted that in the case of Syngenta Services Pvt Ltd. Vs. Commissioner of Central Tax and Neobytes Solutions Pvt. Ltd. Vs. Commissioner of Central Tax it was held that time limit to file a refund claim would expire at the end of the quarter and this position remains unaltered even after amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the period involved in this case is October, 2016 to December, 2016 and for that period Notification No. 14/16 dated 01.03.2016 is clearly applicable. 7. After considered the submissions made by both parties and perusal of material on record, I find that the only reason for rejection of refund claim amounting to Rs. 2,56,262/- is that the same is time barred in view of the Notification No. 14/16 dated 01.03.2016. Further I find that as per Para 2 of Notification No. 27/12 dated 18.06.2012 the manufacturer or the service provider is required to submit one refund claim under Rule 5 of Cenvat Credit Rules, 2004 for every quarter and the relevant date for filing the refund claim will be considered from the end of the quarter. This issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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