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TMI Blog2015 (6) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11B for refund of CENVAT Credit in case of export of service will be one year from the date of receipt of remittance for the services rendered to the recipient of service outside India. - The adjudicating authority is directed to grant refund other than or rejected amount for non-production of input invoices - Decided in favour of assessee. - Appeal No. ST/80 & 698 to 700/11 - Final Order Nos. A/1240-1243/2014-WZB/C-IV(SMB) - Dated:- 16-7-2014 - Hon ble Shri Anil Choudhary, Member (Judicial),J. For the Appellant : Shri Parag Phanse, Company Secretary For the Respondent : Shri B.K Iyer, Supdt. (AR) ORDER Per: Shri Anil Choudhary The appellant, M/s Clearpoint Learning Systems (India) Pvt. Ltd., have filed these f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... takes CENVAT Credit of the input services utilized for rendering the output services. As export of service is not taxable service, the appellant being unable to utilize the CENVAT Credit taken, applied for refund. Vide Orders-in-Original dated 30.4.2010 and others passed pursuant to hearing the appellant, total/part of the claim was rejected on the ground that relevant date (for limitation) is one year from the date on which the services leave/exported from India considering the invoice date as the date of export, whereas the appellant has filed refund claim after more than 12 months from the date of export of service. Accordingly, the part or full claim was held time barred and it was disallowed. Being aggrieved the appellant preferred ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pening of both the events i.e. export of service from India and receipt of convertible foreign exchange in India. Unless the transaction is completed as per Rules, there cannot be a claim for refund of CENVAT Credit on account of export of service. Therefore, the relevant date taken by the Revenue, as the date of invoice, being date of service is palpably wrong. The relevant date for the export of service will be the date on which the convertible foreign exchange is received in India. 4. It is further argued that Rule 5 of Cenvat Credit Rules provides for refund on the satisfaction of the additional condition being where for any reasons such adjustment is not possible, the manufacturer/provider shall be allowed refund . Thus, the person/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cover refund of CENVAT Credit, Notification No. 5/2006-CE makes it applicable for that purpose and relevant date for computing one year s limitation is to be determined by applying Rule 5 of Cenvat Credit Rules, 2004. Though Rule 5 of Cenvat Credit Rules does not prescribe any specific relevant date, it has to be the date on which final products are cleared for export and further found that the view of CESTAT that no limitation is applicable for refund of CENVAT Credit is incorrect. Thus, he prays for rejecting the appeal. 5. Having considered the rival contentions and following the ruling of the Division Bench of this Tribunal in the case of KPIT Cummins Infosystems Ltd. (supra),and Hon'ble M.P. High Court in STI India Ltd. (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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