2013 (12) TMI 157

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.... JUDGEMENT Per Sahab Singh : This appeal is filed by M/s Kolektor Technologies India Pvt. Ltd. against the order-in-appeal No. 125 dated 10th May 2013. 2. The brief facts of the case are that the appellants are registered with service tax department for providing the taxable service of business auxiliary service. They are exporter of the services and accordingly they filed refund claims u....

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.....1,35,893/- pertains to amount rejected on the ground that the input invoices are dated prior to the period of refund claim and the date of payment made to the input service provider is also prior to the claim of the refund. On this point the appellant relies on the decision of Tribunal in case of CCE Vs. Chamundi Textiles (Silk Mills) Ltd. - 2012 (26) STR 498 (Tri. - Bang.) in which it was held b....

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....icability, since no bar is provided in the notification, there should not be any objection in allowing refund of credit of the past period in subsequent quarters. It is possible that during certain quarters, there may not be any exports and therefore the exporter does not file any claim. However, he receives inputs/input services during this period. To illustrate, an exporter may avail of Rs.1 cro....

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.... may be asked to file a declaration to the effect that they are exporting 100% of their services, and, only if it is noticed subsequently that the exporter had provided services domestically, the proportional refund to such extent can be demanded from him. 5. In this case the Tribunal relying on the Board's Circular dated 19.1.2010 has held that there is no bar in allowing the refund of the Cen....