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TMI Blog2014 (9) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... opriate to leave this issue as to whether Section 11B provisions would be applicable for the purpose of limitation to the refund claim or not can be left to the original adjudicating authority for a decision after considering all the submissions that may be made before him and relevant statutory provisions as well as the precedent decisions in favour as well as against the Revenue. Relevant date u/s 11AB - date of export or otherwise - Held that:- During the relevant period for which the refund claim relates, the service tax was leviable only when consideration was received. If the service was taxable during the time limit so rendered, date on which the service was to be taxed, cannot be the date of rendering service. Under these circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/2006, dated 14-3-2006. The period for which the refund has been claimed is from March 2005 to June 2006. The refund claim was filed in Form-R on 28-7-2006 and the same was rejected by the concerned Assistant Commissioner on the ground that it should have been filed before the Assistant Commissioner of Customs. The refund claim was filed before the Assistant Commissioner of Customs on 5-9-2006. Thereafter proceedings were initiated for rejection of refund claim by issue of show-cause notice on 25-10-2006. The original adjudicating authority rejected the entire refund claim and on an appeal filed by the appellants, refund claim in respect of certain services specified in paragraph 5 of the impugned order have been held to be inadmissible an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel relied upon the decision of the Hon ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. v. CST, Bangalore [2012 (27) S.T.R., 134 (Kar.)] to submit that the limitation under Section 11B would not be applicable in respect of refund claim under Notification No. 5/2006. However the learned AR submitted that Notification 5/2006 itself provides that the refund claim should be regulated or processed in accordance with provisions of Section 11B of Central Excise Act 1944. Further she also submits that the Hon ble High Court of Karnataka had not considered the notification in detail and applicability of provisions of Section 11B by examining relevant statutory provisions. She submits that the very same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this issue at all. 5. In the case of manufacture, even though taxable event is manufacture, the liability arises only when the goods are removed. Rate of duty and valuation are also on the basis of date of removal. Similarly in the case of import also, the date on which the goods cross the international border is not relevant but the date on which the goods reach the land is relevant even though the term import can be said to mean that importation is complete when the goods crossed the border. Similarly in the case of service also, it can be said that the taxable event is complete when the last transfer of a part of the service is completed. In the case of continuous service, it may so happen, that amounts may be received as and whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees transportation and other privileges, House keeping services at office premises, Pest control services, CHA services, Domestic ticketing services, Annual day celebrations (including pandal and shamiana services) etc. are neither essential nor used in the output services (or) declared as input services in the definition under the rules. Therefore, no credit of service tax paid could be allowed in respect of these input services. 7. I find that this Tribunal had occasion to consider services which can be considered as input services and refund can be granted in the case of CE Gloves India Ltd. and Others in Final Order Nos. 26617-26629/2013, dated 26-9-2013. On going through the list of services given therein and the logic adopted in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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