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TMI Blog2016 (11) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate Present for the Respondent: Shri Rajeev Ranjan (Joint Commissioner) A.R. Per: Anil G. Shakkarwar These two appeals filed by assessee have the same issue but for different periods. Therefore, they are taken up together for decision. 2. The appellant is provider of taxable service namely Information Technology Software Services and registered with the department. The appellant on 9/5/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty and the refunds allowed were partly hit by limitation taking date of payment of duty as relevant date. The Commissioner (Appeals) decided the appeal arising out of said Order-in-Original No. 4/STD-I/2015-16 through Order-in-Appeal No. 275/2015-16 dated 12.10.2015 which is impugned order for Appeal No. ST/70081/2016. The Commissioner (Appeals) decided the appeal arising out of Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relied upon the finding by this Tribunal in the case of Hyundai Motor India Engg. (P) Ltd. reported at 2015 (39) S.T.R. 1019 (Tri.-Bang.) which was affirmed by Hon'ble High Court of Andhra Pradesh at Hyderabad as reported at 2015 (39) STR 984 (A.P.). 4. The ld. Counsel for appellant has argued that the present issue is related to provision under Section 11B of Central Excise Act, 1944 made appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n convertable foreign exchange for providing such services. He has further submitted that similar view has been taken in the above stated case of Hyundai Motor India Engg. (P) Ltd. by this Tribunal and the said findings of this Tribunal were affirmed by Hon'ble High Court of Andhra Pradesh at Hyderabad through above stated case law in the case of Commissioner Hyderabad Vs. Hyundai Motor India Engg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit is not the date when service is provided but the date on which payment for service provided is received in foreign exchange. As submitted by ld. Counsel for appellant and taking the date of foreign exchange receipt into consideration in both the appeals as relevant date both the claims for refund were filed within the period of limitation of one year. Therefore I hold that both the application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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