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2016 (3) TMI 1049 - AT - Service TaxApplication of time-limit of Section 11B of Service Tax Act, 1994 - Rejection of refund claim of Cenvat Credit lying unutilized during the July to September, 2012 - Rule 5 of Cenvat Credit rules 2004 (CCR) read with notification no. 27/2012-CE (NT) - Export of "Consulting Engineering Services" to their customers situated outside India - Appellant exported entire services and in order to render said services taken the credit of service tax paid on input services and eligible for refund of the Cenvat Credit which remains unutilized - Held that:- as regards the application of time limit, of section 11B to the entire issue, the question of application of section 11B would not arise, as in the case, the refund of amount of Cenvat Credit availed on various input services is clearly covered by rule 5 of CCR, which lays down the time limit for filing of the refund claim i.e. within one year from the end of quarter during which services were exported. Therefore, the finding recorded by the first appellate authority on this point is correct and does not require any in curtains. - Decided against the revenue
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