https://www.taxtmi.com/caselaws?id=367179 The Tribunal overturned the rejection of a refund claim for unutilized input service credit, ruling that the period of limitation should be calculated from the date of receipt of FIRC for export of goods, not the invoice date. Citing relevant case law, including a recent Larger Bench decision, the Tribunal held that the claim was not time-barred. The decision clarifies the computation of the limitation period under the CENVAT Credit Rules, 2004, emphasizing the importance of considering the FIRC receipt date for export services in determining the filing deadline for refund claims. en-us Tue, 10 Jul 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367179 The Tribunal overturned the rejection of a refund claim for unutilized input service credit, ruling that the period of limitation should be calculated from the date of receipt of FIRC for export of goods, not the invoice date. Citing relevant case law, including a recent Larger Bench decision, the Tribunal held that the claim was not time-barred. The decision clarifies the computation of the limitation period under the CENVAT Credit Rules, 2004, emphasizing the importance of considering the FIRC receipt date for export services in determining the filing deadline for refund claims. Case-Laws Service Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367179