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TMI Blog2017 (5) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... claim of Rs. 6,04,051/- for the period from 01.4.2006 to 31.3.2007 filed on 01.7.2007 as barred by limitation and an amount of Rs. 18,58,545/- on the ground that the services used in the export of goods viz., Rent a Cab Services, Out door Catering Service (Canteen), Mobile/Telephone Service, Courier Service, Advertising and Marketing Service, Professional Service, Banking Service- HP Finance Service do not satisfy the definition of Input Services prescribed under Rule 2(l) of CCR, 2004. 4. Ld Chartered Accountant assailing the impugned order submitted that the refund claim amount of Rs. 6,04,051/- relates to the commission paid to the overseas commission agent for marketing their goods in the overseas market. Hence, the period of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtising & Marketing Service : General Manager, BSNL - 2015(39)STR.278 (Tri Del) vi) Professional Service : Knoah Solutions Pvt Ltd - 2016(44)STR.628 (Tri Hyd) vii) Banking Service : HP Finance Service - MPI Machines Ltd - 2013(31)STR.103 (Tri Del). 5. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). Further, the Ld AR submitted that the period of limitation as prescribed under Sec 11B of CEA,1944 is applicable to cash refund claims of accumulated Cenvat Credit under Rule 5 of CCR, 2004. In support, the Ld AR referred to the judgments of this Tribunal in the case of Paul Mason Consulting India (P) Ltd Vs CCE & ST Vadodara - 2016(42) STR.686 (Tri. Ahmd), Spectramix Plastics Vs CCE&ST, Vapi - 2014 (307) ELT. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, the date of receipt of remittance in foreign exchange would be considered as the 'relevant date' in view of the decision of the Tribunal in the case of BECHTEL India P Ltd (supra). I find force in the contention of Ld Advocate as this Tribunal in BECHTEL India P Ltd considering the fact that in the case of export of service, observed as follows: " On going through above provisions for claiming refund under Rule 5 of the Cenvat Credit Rules, 2004, output is required to be exported in accordance with procedure laid down in Export of Service Rules, 2005 (as per condition 1 of the Appendix to Notification 5/2006), once service is exported refund claim can be filed subject to limitation as prescribed under Section 11B of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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