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TMI Blog2015 (1) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon the decision in the case of Taco Faurecia Design Center Pvt. Ltd. and ors. Vs. CCE, Pune [2014 (3) TMI 78 - CESTAT MUMBAI] to submit that in the case of export of services, the relevant date has to be counted from the date of receipt of consideration. We find the decision to be applicable to the facts of this case. As regards the merits, the Commissioner has already taken a view with reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the eligibility of particular input service for refund in accordance with law - Decided in favour of assessee. - ST/1225/2012-DB, ST/1791/2012-DB, ST/2768/2012-DB - Final Order .20734-20736/2014 - Dated:- 8-5-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Shri B.N. Gururaj, Advocate For the Respondent : Shri Ganesh Haavanur, Addl. Commissioner(AR) JUDGEME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time limit for considering the appeal under Section 11 has to be reckoned from the date of export as discussed above. The appellants are contesting this ground. The learned counsel relied upon the decision in the case of Taco Faurecia Design Center Pvt. Ltd. and ors. Vs. CCE, Pune [2014-TIOL-318-CESTAT-MUM.] to submit that in the case of export of services, the relevant date has to be count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here are no clear observations of the Commissioner(Appeals), the original adjudicating authority may after giving reasonable opportunity to the appellants to present their case decide the eligibility of particular input service for refund in accordance with law. In the result, all the three impugned orders are set aside and the matters are remanded to the original adjudicating authority for fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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