https://www.taxtmi.com/caselaws?id=343611 The Tribunal held that the refund claim of Rs. 6,04,051/- was not barred by limitation, setting aside the previous order. The Tribunal determined that the limitation period should be computed from the date of receipt of remittance towards the export of services. Additionally, the Tribunal found the claim of Rs. 18,58,545/- eligible as 'Input Services' used in the export of finished goods, allowing the credit availed on service tax paid for these services. The matter was remanded to the Adjudicating Authority for calculation of the limitation period based on the date of receipt of foreign exchange for the export of services. en-us Thu, 25 May 2017 00:00:00 +0530 Tue, 13 Jun 2017 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343611 The Tribunal held that the refund claim of Rs. 6,04,051/- was not barred by limitation, setting aside the previous order. The Tribunal determined that the limitation period should be computed from the date of receipt of remittance towards the export of services. Additionally, the Tribunal found the claim of Rs. 18,58,545/- eligible as 'Input Services' used in the export of finished goods, allowing the credit availed on service tax paid for these services. The matter was remanded to the Adjudicating Authority for calculation of the limitation period based on the date of receipt of foreign exchange for the export of services. Case-Laws Service Tax Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343611