9911796707
TMI Blog2018 (5) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... le 5 of CCR may be taken as the end of the quarter in which the FIRCs are received. With regard to nexus, both the services have a nexus with the output services exported. As far as inconsistency in the computation of amount eligible for refund is concerned, the original authority will examine it and will decide afresh by applying the correct formula. Appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of CCE Coimbatore Vs. GTN Engineering (l) Ltd. [2012(281) ELT 185 (Mad.)] wherein it has been held that the relevant date for computation of one year as specified in Section 11B of the Central Excise Act, 1944 means one year from the date of issuance of export invoice. He further submitted that the Commissioner(Appeals)' reliance on the decision of the High Court in the case of GTN Engineering Ltd. cited supra is not applicable in the present case as the said decision is applicable only with regard to export of goods and not export of service whereas in the present case it is the export of services. He also cited few decisions in favour of the assessee wherein it has been held that the relevant date for computation of time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt in disentitling any person to make a claim of refund of CENVAT Credit. He further submitted that in view of the judgment of the Madras High Court, the relevant date should be the date on which the export of goods was made. 6. Learned counsel further submitted that the Commissioner(Appeals) has wrongly rejected the input credit for a value of ₹ 1 09,705/- on input service relating to club & association service and outdoor catering service on the ground that these services do not have any nexus with the output service rendered by the appellant. He further submitted that club & association service is an input service and the same was availed not for the purpose of entertainment or amusement but it relates to membership with the India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Stanzen Toyotetsu india (P) Ltd. [2011-TIOL-866-HC-KAR-ST] wherein it has been held that service tax paid on outdoor catering service is an activity relating to business and hence the assessee is eligible for claiming the CENVAT credit. 7. On the other hand, the learned AR submitted that the outdoor catering service has been specifically excluded from the definition of input service w.e.f. 01/04/2011 and the Larger Bench of the Tribunal in the case of Wipro Ltd. [Interim Order No. 1/2018 dt. 09/02/2018] has held that outdoor catering service is specifically excluded from 01/04/2011. But in the present case, the period involved is prior to 01/04/2011. Therefore by following the ratio of the Karnataka High Court in the case of Stanze ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
