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TMI Blog2017 (1) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... T, Hyderabad Vs M/s Hyundai Motor India Engg (P) Ltd. [2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT], where it was held that the export of service the relevant date is the relevant date of invoices and not the date of export services - matter remanded to the original authority for reconsideration of the issue of limitation after taking into account the date of export invoices. Whether the appellant is eligible for refund of credit of service tax paid on various services which were availed on invoices issued to the premises which were not included in the registration certificate? - Held that: - reliance placed in the decision of the case of mPortal India Wireless Solutions (P.) Ltd. Versus Commissioner of Service Tax [2011 (9) TMI 450 - KAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im Rejection of refund claim on the ground that it is hit by limitation pertaining to Export Invoice No. DAERS/EY12/2008 dt. 07.01.2012 and thus time barred Refund Granted vide OIO No. 110/2015 (Range-iv) Div-I Refund Order dt. 27.10.2016 for the period April'08-Dec'13 ST/28208/2013 Deloitte Tax Services India Pvt. Ltd. Jan'12 to Mar'12 29,39,224 OIO No. 51/2013 ST Group III Refund dt. 26.03.2013 Rejected: ₹ 29,39,224 OIA No. 102/2013-(H-IV) S.Tax dt. 25.07.2013 Rejected: ₹ 15,77,698 out of total claim Rejection on the ground that Appellant has not obtained separate registration for the new premises and nor has it included the said premises to obtain central registration, in case of maintenance of centralized billi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter for verification and computation of period in respect of invoice dates. In regard to Appeal No. ST/28208 the Ld. Counsel submitted that the issue of refund claim of ₹ 13,61,526/- was remanded by the Commissioner (Appeals) to the adjudicating authority for verification in relation to FIRCs and export invoices. That the said amount is not under issue in the present appeal. That the refund in respect of ₹ 15,77,698/- was rejected on the ground that the invoices were issued in the name of appellants office at Meenakshi Tech Park whereas the registered premises are at RMZ Futura. He relied upon the decision referred in mPortal India Wireless Solutions (P) Ltd., Vs CST, Bangalore reported in [2012 (27) STR 134 (Kar)] to canvas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reconsideration of the issue after verification of the date of export invoices. In view thereof, I hold that appeal ST/28207 and ST/28210/2013 can be remanded to the original authority for reconsideration of the issue of limitation after taking into account the date of export invoices and also following the principles laid down by the Tribunal in the order dated 26.06.2013 as well as in the judgment of the Hon'ble Judicial High Court as laid down in M/s Hyundai Motor India Engg (P) Ltd., (supra). 6. The issue in appeal ST/28208/2013 is whether the appellant is eligible for refund of credit of service tax paid on various services which were availed on invoices issued to the premises which were not included in the registration certificate. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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