https://www.taxtmi.com/caselaws?id=330301 The Tribunal upheld the Commissioner (Appeals) decision regarding the relevant date for computing the limitation for the refund of accumulated credit of service tax paid on input services used in exports of services. The Tribunal clarified that the time limit of one year prescribed under Section 11B of the Central Excise Act, 1944, applies, with the relevant date being the date of receipt of foreign exchange. The Tribunal found that Notification No. 14/2016-CE (NT) was clarificatory, aligning with existing legal provisions. Consequently, the appeal was dismissed. en-us Fri, 15 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330301 The Tribunal upheld the Commissioner (Appeals) decision regarding the relevant date for computing the limitation for the refund of accumulated credit of service tax paid on input services used in exports of services. The Tribunal clarified that the time limit of one year prescribed under Section 11B of the Central Excise Act, 1944, applies, with the relevant date being the date of receipt of foreign exchange. The Tribunal found that Notification No. 14/2016-CE (NT) was clarificatory, aligning with existing legal provisions. Consequently, the appeal was dismissed. Case-Laws Service Tax Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330301