https://www.taxtmi.com/caselaws?id=258580 The Tribunal determined that the relevant date for the limitation period for refund of Cenvat Credit under Rule 5 of the Cenvat Credit Rules, in the context of exported services, is the date of receipt of foreign exchange, as held in Bechtel India Pvt. Ltd. The reference to the Larger Bench was deemed unnecessary since there was no conflicting view against this interpretation. Consequently, the matter was returned to the Regular Bench for further proceedings, reinforcing the importance of maintaining consistency in legal interpretations within the Tribunal. 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 The Tribunal determined that the relevant date for the limitation period for refund of Cenvat Credit under Rule 5 of the Cenvat Credit Rules, in the context of exported services, is the date of receipt of foreign exchange, as held in Bechtel India Pvt. Ltd. The reference to the Larger Bench was deemed unnecessary since there was no conflicting view against this interpretation. Consequently, the matter was returned to the Regular Bench for further proceedings, reinforcing the importance of maintaining consistency in legal interpretations within the Tribunal. Case-Laws Service Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258580