https://www.taxtmi.com/caselaws?id=390571 The appeals regarding the refund of accumulated Cenvat credit for IT services exported in various quarters were rejected. The department contested claims filed beyond the limitation period for certain invoices in the 2nd and 3rd quarters. The first appellate authority disallowed the refund for these invoices as they exceeded the one-year limitation from the receipt of foreign exchange, as required by Notification No.27/2012-CE (NT). The authority's decision was upheld, denying refunds only for claims exceeding the specified period, as deemed fair and in accordance with the law. en-us Tue, 03 Dec 2019 00:00:00 +0530 Tue, 07 Jan 2020 06:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390571 The appeals regarding the refund of accumulated Cenvat credit for IT services exported in various quarters were rejected. The department contested claims filed beyond the limitation period for certain invoices in the 2nd and 3rd quarters. The first appellate authority disallowed the refund for these invoices as they exceeded the one-year limitation from the receipt of foreign exchange, as required by Notification No.27/2012-CE (NT). The authority's decision was upheld, denying refunds only for claims exceeding the specified period, as deemed fair and in accordance with the law. Case-Laws Service Tax Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390571