https://www.taxtmi.com/caselaws?id=235332 The Tribunal allowed four appeals by M/s Bechtel India Pvt. Ltd. against a common Order in Appeal passed by the Commissioner Central Excise (Appeal) Delhi. The claims for refund of Cenvat Credit for services provided were initially rejected as time-barred under Section 11B of the Act. However, the Tribunal determined that the relevant date for export of services is the receipt of foreign exchange in India, not the date of export, and as all claims were filed within one year of receiving foreign exchange, they were considered timely. Therefore, the appeals were allowed in favor of the appellants. en-us Wed, 17 Jul 2013 00:00:00 +0530 Wed, 10 Sep 2014 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235332 The Tribunal allowed four appeals by M/s Bechtel India Pvt. Ltd. against a common Order in Appeal passed by the Commissioner Central Excise (Appeal) Delhi. The claims for refund of Cenvat Credit for services provided were initially rejected as time-barred under Section 11B of the Act. However, the Tribunal determined that the relevant date for export of services is the receipt of foreign exchange in India, not the date of export, and as all claims were filed within one year of receiving foreign exchange, they were considered timely. Therefore, the appeals were allowed in favor of the appellants. Case-Laws Service Tax Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235332