2014 (4) TMI 688 - AT - Service Tax

Denial of refund claim - Bar of limitation - Held that - in the case of export of service during the impugned period the relevant date is the date of receipt of the payment towards the service exported. As the appellant has filed the refund claim in this matter within one year of the date of receipt of the payment, therefore, I hold that the refund claim is in time - Following decision of CCE Pune I vs. Eaton Industries P. Ltd. 2010 (12) TMI 71 - CESTAT, MUMBAI - Decided in favour of assessee.

Summary

The appellate tribunal CESTAT Mumbai allowed the appeal, setting aside the impugned order rejecting the refund claim as time-barred. The appellant filed the refund claim within one year of payment received for services provided, making it eligible for a refund. The relevant date for filing the claim was determined to be the date of receipt of payment for the service exported. The appeal was allowed with consequential relief.