9911796707
TMI Blog2022 (3) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012-CE was amended to the effect that the time limit fixed one year for claiming such refund of accumulated cenvat credit shall be calculated from the date of receipt of payment in convertible foreign exchange - the Court below have erred in rejecting the part of refund on the ground of limitation. Accordingly, this ground is decided in favour of the appellant. CENVAT Credit - photocopy charges - vehicle parking charges - rent-a-cab service - HELD THAT:- The Court below have not followed the prescribed procedure i.e. issue of notice under Section 14 of Cenvat Credit Rules for rejection of cenvat credit taken - rejection of cenvat credit in part is bad and accordingly the same is set aside and this ground is decided in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - have been rejected by the impugned order-in-appeal. Part of the refund have been rejected on the ground that input services namely vehicle parking charges, photocopy charges and rent-a-cab service appear to have no nexus with the output services provided. Part of the refund has also been rejected on the ground that from the date of invoice for export service, the claim filed is hit by limitation (one year). The Adjudicating Authority has held that para 3(b) of Notification No. 27/2012-CE (NT) prescribes that, the application alongwith documents shall be filed before the expiry of the period specified in Section 11B of the Central Excise Act. Accordingly, he found that some of the invoices relating to export made for which claims were file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Rules, 2005, it is provided that for completion of the transaction for export of service, it is essential that the service provider should have received the remittance in convertible foreign exchange. Thus, the relevant date for computation of limitation under section 11B of the Act, shall start from the date of receipt of payment. It is further urged that under the provisions of Rule 5 of Cenvat Credit Rules read with Notification No. 27/2012-CE, only one refund claim has to be filed for each quarter. Thus, for all completed export transaction during a quarter, the limitation shall start only from the end of the quarter when the right to file refund claim crystalises. Thus, from the facts on record, if limitation of one year is ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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