2018 (10) TMI 547

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..... luru Service tax vs. Span Infotech Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] has held that export of service is completed only on receipt of consideration in “Foreign exchange and therefore the date in Forward Inward Remittance Certificate (FIRC) is relevant” in view of N/N. 27/2012 with effect from 01.03.2016 [14/2016 (NT) refers] - appeal dismissed - decided against Revenue. - Application .....

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..... ervice. Findings of first adjudicating authority and the Commissioner (Appeals) are based on the judicial precedent prevailing during the relevant time and they have allowed such refund to the respondent company against its claim made between April 2012 and March 2014 for four different quarters. It is noteworthy to mention here that the conflict is resolved now in view of Larger Bench decision o .....

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..... imit for consideration of refund claims under Rule 5 of Cenvat Credit Rules in respect of export of services may be taken as the end of the quarter in which the FIRC is received, in cases where refund claims are filed on a quarterly basis. 3. In view of above proposition of law, I am of the view that Order-in-Appeal No. PK/281 282/MC/2017 dated 06.12.2017 passed by the Commissioner of CGST .....

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