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TMI Blog2018 (12) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... is not permitted to Revenue to reject the refund claim on one ground and when the said ground is held unsustainable, to raise the hue and cry that they are also other grounds on which the refund may be rejected. Appeal dismissed - decided against Revenue. - Appeal No. ST/50407/2016-CUS (DB) - FINAL ORDER NO. 53376/2018 - Dated:- 5-12-2018 - Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical) Shri G.R. Singh, DR for the Appellants Shri Radha Krishnan, Advocate for the Respondent ORDER Per Anil Choudhary: 1. The issue in this appeal is whether the application for refund filed on26th-27th July, 2013 by the respondent assessee who are registered with the Service Tax department unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by respondent in the payment of the same to be done by Shin Maywa Industries Ltd. Yokohama Japan and the services agreement is terminated before the end of the quarter, respondent shall be life to refund the proportionate fee for the remaining period of the quarter from the date of such termination. 4. The Ld. Commissioner (Appeals) observed that from the aforementioned clause- It can easily be construed that in the given case, as the quarter in question is April 2012- June 2012, therefore, the last day of the said quarter i.e. 30.06.2012 will be treated as the date on which the services will be construed as executed in full. Moreover, as discussed in above parts, benefit of Input Service Credit has not been confined to quarterly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. Commissioner (Appeals) have erred in ignoring the fact that the refund claim could be rejected, as the same was found to be barred by limitation, without going into merits of the case i.e. without verifying the other conditions mentioned in Notification No. 5/2006-CE, have also been met with. 6. Heard the parties and perused the records. 7. We hold that under the provisions the export of Service is completed only when the following two conditions are satisfied- a. Services are provided from India and received outside India and b. Payment for the same is received in India in convertible foreign exchange. 8. Both the conditions must be satisfied to treat a particular service as export of service. In the instant case the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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