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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 ..... red. The issue is covered by the judgement of this Tribunal in the case of Bechtel India Pvt. Ltd. [2013 (7) TMI 490 - CESTAT NEW DELHI], where it was held that In case of export of Services, export is complete only when foreign exchange is received in India. Relevant date of export of services is date of receipt of foreign exchange. Refund allowed - appeal dismissed - decided against Revenue. - ST/87515, 87519/2017-ST[DB](ST/Stay/92962, 92964/2017,) - A/91737-91738/2017 - Dated:- 29-12-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri.M.P. Damle, Assst. Comm. (AR) for appellant Shri.Mahesh Parbhekar, Sr. Manager for respondent Per: Ramesh Nair 1. Revenue filed these appeals chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... currency, against export of service. The respondents have admittedly filed refund within one year from the receipt of convertible foreign exchange therefore, refund is within time limit. 4. We have carefully considered the submissions made by both sides. We find that during the relevant period, the relevant provisions of filing refund under Rule 5 was as per Notification No.27/2012-CE (NT) dated 18/06/2012, the relevant para 3 (b) is reproduced below: 3 (b) The application in the Form A along with documents specified therein and enclosures relating to the quarter for which refund is being claimed shall be filed by the claimant, before the expiry of the period specified in section 11B of the Central Excise Ac, 1944 (1 of 1944) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held by lower authorities or in time as claimed by the appellants. 5. These claims have been filed under Rule 5 of the Cenvat Credit Rules which reads as under :- Rule 5. Refund of Cenvat Credit. - Where any input or input service is used in the final products which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, or used in providing output service which is exported, the Cenvat credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of, (i) Duty of excise on any final products cleared for home consumption or for export on payment of duty; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The final product or the output service is exported in accordance with the procedure laid down in the Central Excise Rules, 2002, or the Export of Service Rules, 2005, as the case may be. 2 . 3 ...... 4 .... 5 .. 6. The application in Form A, along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, Cenvat Credit Rules, 2004 or the Service Tax Rules, 1994, in original, are filed with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944. As per condition 1, output service i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia; and (c) payment for such service provided is received by the service provider in convertible foreign exchange; (iii) Such taxable services which are provided and used, other than in or in relation to commerce or industry, if the recipient of the taxable service is located outside India at the time when such services are received. Similarly relevant date as defined under Section 11B of Central Excise Act, is as under : Section 11B Explanation.- (B) relevant date means,- (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, (i) if the goods are exported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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