2018 (4) TMI 1246

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Bengaluru Service Tax-I Vs Span Infotech India Pvt Ltd [2018 (2) TMI 946 - CESTAT BANGALORE] has settled the law wherein it is held that for the refund under Rule-5 of CENVAT Credit Rules 2004, relevant date for limitation has to be from end of the quarter in which FIRC is received - refund is not time barred - appeal allowed - decided in favor of appellant. - ST/30050/2018-SM - A/ 30429/2018 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nue that since the invoices for the export of services were raised in the specific month, the time period for refund of CENVAT credit as per the provisions of Section 11B should be from the date of invoices raised for export services, accordingly the refund claims were rejected. 5. I find that the issue is no more res-integra as the Larger Bench of the Tribunal in the case of CCE ST, Bengalu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X