https://www.taxtmi.com/caselaws?id=258580 A Larger Bench reference on the limitation "relevant date" for refund of Cenvat credit on exported services was held not maintainable because reference is justified only where there is a conflict between Benches of co-ordinate strength. The Tribunal noted that the Division Bench decision in Bechtel India Pvt. Ltd. had already taken the view that the relevant date is the date of receipt of foreign exchange, and no contrary Division Bench view was shown. In the absence of such conflicting Division Bench authority, the reference could not be sustained, and the matter was directed back to the Regular Bench for disposal of the substantive appeal. en-us Tue, 17 Mar 2015 00:00:00 +0530 Wed, 01 Nov 2023 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258580 A Larger Bench reference on the limitation "relevant date" for refund of Cenvat credit on exported services was held not maintainable because reference is justified only where there is a conflict between Benches of co-ordinate strength. The Tribunal noted that the Division Bench decision in Bechtel India Pvt. Ltd. had already taken the view that the relevant date is the date of receipt of foreign exchange, and no contrary Division Bench view was shown. In the absence of such conflicting Division Bench authority, the reference could not be sustained, and the matter was directed back to the Regular Bench for disposal of the substantive appeal. Case-Laws Service Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258580