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TMI Blog2019 (2) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... raph. Para 3.4 of the said notification under sub-para (b) indicates that the jurisdictional authority, having regard to the declaration, if satisfied that the claim is in order, shall sanction the rebate either in whole or in part but it is quite confusing if the same notification indicates the filing of declaration before export or declaration under 3.4(a)(c) that such taxable services has been exported in terms of rule 3 of the said rules, along with documents evidencing such export! - Further there is no stipulation in the notification that if the declaration prior to export is not made, then the same cannot be made in a future date or that departmental authority cannot call for the same in a subsequent day. Primary reason for grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices to the appellant by the Commissioner (Appeals) is assailed in this forum by the appellant. 2. Appellant s case, in brief, is that it had submitted a refund claim before the Dy. Commissioner of Service Tax, Division IV, Mumbai-II for refund of accumulated CENVAT credit due to export of service as per Rule 6A of Service Tax Rules, 1994 but the same was proposed to be rejected through a show-cause notice for non-submission of declaration as required under Notification No. 39/2012-ST dated 20.06.2012. Appellant s contention that the said Notification No. 39/2012-ST being beneficial legislation that encourages export of services and not an exemption notification, which is required to be followed strictly was unacceptable to the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number of units that could be processed and exported in any given month. He also asserted that by its reply dated 29.01.2014 made in response to the show-cause notice, appellant had made its stand clear to the Adjudicating Authority and during personal hearing before the Adjudicating Authority as well as Commissioner (Appeals) but those were disregarded by the Commissioner (Appeals). Learned Counsel for the appellant further submitted that the learned Commissioner (Appeals) had travelled beyond the scope of show-cause notice in holding that refund claim was time bar, despite the fact that date of remittance received in the foreign exchange and not the date of payment of export is to be taken as relevant date for the purpose of refund, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government directed that exporter of services shall be granted rebate of whole of the duty paid on excisable inputs or whole of Service Tax and cess paid on all taxable input services. The conditions and limitations are enumerated in para 2 and the procedure including presentation of claim for rebate is given in para 3. As found from the show-cause notice, appellant had made presented its claim in conformity to such procedure along with submission of documents, but it had not made a pre-declaration before the jurisdictional authority prior to the date of export, which appellant claims virtually to be imposable considering the nature of services provided by it i.e. data analysis, category of which is referred in the preceding pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018-TIOL-516-CESTAT-BANG-LB export of service is completed only on receipt of the consideration in foreign exchange and therefore the date in Foreign Inward Remittance Certificate (FIRC) is relevant. Appellant s claim in his appeal memo that foreign exchange remittance for the period from July, 2012 to September, 2012 was received on 19.07.2012 and the date of filing of rebate claim was 16.09.2013, as found from the order of the Commissioner (Appeals). This being so, the refund claim having been filed on 16.09.2013 is within the period of limitation. Otherwise also, in view of the decision reported in 2016 (46) STR 858 (Tri.-Mumbai) in the case of Oceans Connect India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-III, in which Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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