https://www.taxtmi.com/caselaws?id=361970 For refund under Rule 5, the relevant date is the end of the quarter in which the FIRC is received, so a claim filed within one year from that date is within limitation under Section 11B. Services such as general insurance, real estate brokerage, stock broker activity, online information access, club or association membership, and sponsorship were treated as input services with nexus to exported output services, and refund could not be denied on admissibility alone without first issuing a notice under Rule 14 to deny credit. The commentary states that the refund challenge failed and entitlement to refund was upheld. en-us Tue, 24 Apr 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361970 For refund under Rule 5, the relevant date is the end of the quarter in which the FIRC is received, so a claim filed within one year from that date is within limitation under Section 11B. Services such as general insurance, real estate brokerage, stock broker activity, online information access, club or association membership, and sponsorship were treated as input services with nexus to exported output services, and refund could not be denied on admissibility alone without first issuing a notice under Rule 14 to deny credit. The commentary states that the refund challenge failed and entitlement to refund was upheld. Case-Laws Service Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361970