9911796707
TMI Blog2015 (7) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... companies Nvidia Singapore Pvt Ltd located outside India during April 2006 to February 2007. The appellant paid the service tax and interest and thereafter filed a refund claim under Rule 5 of Export of Service Rules 2005 which provides for rebate of service tax paid on the taxable services exported. Further, Notification No. 11/2005 ST dated 19.04.2005 provides rebate of all service taxes paid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on behalf of the appellant. Heard learned A.R. As regards rejection on the ground of limitation, I find that the reliance of the appellant on the decision in the case of K.K.S.K. Leather Processors Pvt. Ltd. VS C.C., C.Ex. & ST Salem [2014 (35) S.T.R. 956 (Tri-Che)] is appropriate. Para 14 of the decision is relevant. The Tribunal has taken a view that the date of payment of service tax is rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax for the purpose of calculating limitation. Therefore, I find that the rejection of the claim on the ground that the relevant date would be date of export cannot be sustained in the facts and circumstances of this case. It is the claim of the appellant that they had provided promotion and marketing services to its over-seas group entity and correctness of this claim has not been exami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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