9911796707
TMI Blog2014 (12) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant date in the present case would mean would be the date on which the services are exported. This view is also stated in the case of M/s. Affinity Express India Pvt. Ltd. (2014 (6) TMI 593 - CESTAT MUMBAI) and GTN Engineering (I) (2011 (8) TMI 960 - MADRAS HIGH COURT). This being my stated view, the respondent would be eligible for refund in respect of all invoices except two invoices, namely invoice No. RPIN/EOU/2008/033 dt. 27/06/2008 and invoice No. RPIN/EOU/2008/037 dt. 30/06/2008 under which the services were provided in 2007 but billed in June 2008 and for which refund is claimed on 15.4.2009. There are conflicting decisions of Tribunal on the issue in different case; therefore, issue is referred to the President for consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit Rules 2004 read with Notification No. 5/2006-CE(NT) dt. 14.3.2006. The adjudicating authority held that Cenvat Credit on their inputs to the tune of ₹ 2,92,238/- and on input services to the tune of ₹ 3,05,006/- all totaling to ₹ 5,97,244/- was availed and since the respondents were not in a position to utilize the Cenvat Credit, they were entitled to refund of the unutilized credit. In appeal, Revenue has contended that as per Explanation B(a) to Section 11B, the limiting period of one year for sanction of refund is to be taken from the date of shipment of the goods which are exported. Whereas the interpretation of the lower authority is that the period of one year would start from the quarter of the month to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 15.4.2009 and the export invoices were raised on 21.4.2008, 30.4.2008, 19.5.2008, 30.5.2008, 3.6.2008, 6.6.2008, 10.06.2008, 27.6.2008 and 30.06.2008. The payment of service was received thereafter and, therefore, the refund has been filed within the time limit of one year under the provisions of Section11B. It was also stated that without prejudice to the above, time limit stipulated under Section 11B is not applicable in cases of refund claim made under Rule 5 of the Cenvat Credit Rules. 6. I have carefully considered the submissions made by both sides. The only issue only to be decided is whether the refund claims have been filed within the time limit prescribed in Rule 5 of the Cenvat Credit Rules read with notification No. 5/2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; The first question which arises is whether the above provisions of Central Excise Act will apply to services under the Service Tax Act, as Section 11B applies to goods only. I note that under Section 83 of the Finance Act, the provisions of Section 11B of the Central Excise Act, shall apply in relation to service tax as they apply in relation to a duty of excise. Therefore, it is inferred that just as the relevant date in the case of Central Excise is the date of export of goods, the relevant date in the present case would mean would be the date on which the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reby referred to the President for consideration by the Larger Bench. Whether the relevant date for deciding the limiting period of one year under Clause 6 of Appendix to Notification 5/2006-CE(NT) dt. 14.3.2006 for sanction of refund of Cenvat Credit under Rule 5 of Cenvat Credit Rules read with Notification No. 5/2006-CE(NT) dt. 14.3.2006 in the case where service is exported is (a) The date of export of service, or (b) The date of export invoice, or (c) The data of receipt of foreign exchange whether is part of full or advanced Or (d) The date when both activities have been completed i.e. service has been exported and foreign exchange has been received (as foreign exchange may be received in advanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
