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TMI Blog2019 (8) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... notification No. 27/2012-CE(NT) as amended by Notification No. 14/2016-CE(NT), dt. 01.03.2016, the matter is remanded to the original authority - Appeal allowed by way of remand. - Service Tax Appeal No. 30112/2019 - A/30733/2019 - Dated:- 13-8-2019 - MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Ms. Y. Siri Reddy, Advocate for the Appellant Shri C. Mallikharjun Reddy, Superintendent/AR for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. This appeal is filed against Order-in-Appeal No. HYD-SV-TAX-RRC-APP- 050-18-19 (APP-1), dated 31.10.2018. 2. The appellant, an exporter of services, filed an application for refund of ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation of one year is concerned, she would submit that notification No. 27/2012-C.E (N.T), dated 18.06.2012 was amended by notification No. 14/2016-C.E(N.T), dated 01.03.2016 and thereafter the time limit is to be calculated as under: In case of service provider, before the expiry of one year from the date of (a) Receipt of payment in convertible foreign exchange, where provision of service had been completed prior to receipt of such payment or (b) Issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice. 6. In their case she would submit that although the services were rendered during October to December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase was posted for hearing on 26.10.2018, Ms. Y.Siri Reddy, Advocate appeared on behalf of the appellants and emphasized that the Hon ble Tribunal has, in the decisions referred in the appeal memorandum held that for the purposes of computation of relevant date, the date of FIRC should not be taken; instead, the last date of the quarter for which the claim had been filed should be the relevant date. Attention was drawn to the decision of the Hon ble Tribunal in the case of Oceans Connect India Pvt. Ltd. vs. CCE, Pune-III [2016(46)STR 858 (Tri.-Mum.)]. Accordingly, she requested to set aside the impugned order and order refund of the amount rejected by original authority. Hence, the first appellate authority has decided the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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