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TMI Blog2018 (2) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... ) dated 01/03/2016 whereby it was amended that the period of one year for filing the refund is from the date of receipt of payment in convertible foreign exchange. The contention of the department is that as per the un-amended provision of Notification No.27/2012-CE(NT) dated 18/06/2012, the one year period should be reckoned from the date of invoice for the service exported. 2. Shri M.P. Damle, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterating the grounds of appeal submits that the notification No.14/2016-CE (NT) was effective from 01/03/2016 whereas the period of refund involved in the present case is January 2014 to March 2014 and therefore, Ld. Commissioner erred in applying the amendment of 01/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11B, the prescribed period is one year from the relevant date. In case of export of service in terms of Rule 3 of Export of Taxable Service Rules, the export of taxable service means payment for such services provided is received by the service provider in convertible foreign exchange. As per these provisions irrespective of provision of service and raising invoices therefore the export is completed only when convertible foreign exchange is received by the service provider against the service exported. Accordingly, the period of one year, in case of export of service, shall be reckoned from the date of receipt of foreign exchange and not from any other date. In the admitted fact of this case, the refund claims were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... safeguards, conditions and limitations, as may be specified, by the Central Government, by notification. [Explanation. - For the purposes of this rule, the words "output service which is exported" means the output taxable services exported in accordance with the Export of Services Rules, 2005.] Condition, safeguards and limitation have been prescribed under Notification 5/2006, dated 14-3-2006 Relevant extract of which are reproduced below :- "In exercise of the powers conferred by rule 5 of the Cenvat Credit Rules, 2004 (hereinafter referred to as the 'said rules') and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2002-Central Excise (N.T.), dated 1st March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduced below :- Rule 3. Export of taxable service. - The export of taxable service means,- (1) ....................... (2) .............................. (3) in relation to taxable services, other than, (i) the taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (p), (q), (s), (t), (u), (v), (w), (x), (y),\ (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzj), (zzl),(zzm), (zzn), (zzo), (zzp), (zzq), (zzs), (zzt), (zzv), (zzw), (zzx), [(zzy), (zzza), (zzzb), (zzzd), (zzze), (zzzf) and (zzzh),]; and (ii) the taxable service specified in sub-clause (d), and(zzzc) as are provided in relation to an immoveable property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of dispatch of goods by the Post Office concerned to a place outside India. (b) ......................... (c) ................................... (d) ....................................... (e) ........................................... (ea) .............................................. (eb) ................................................... (ec) ........................................................ (f) in any other case, the date of payment of duty. 7. On going through above provisions for claiming refund under Rule 5 of the Cenvat Credit Rules, 2004, output i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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