2014 (7) TMI 329

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....e issue involved is common and therefore all the appeals are taken together and a common order is being passed. The appellant is a 100% EOU registered under STPI for export of computer software and ITES. Their basic area of work is providing product designs, modeling and analysis in car engineering etc. the appellants had entered into agreements with 2 car manufacturers in South Korea for providing design and analysis services. The appellants filed several refund claims for the period from December 2007 to August 2009 on a quarterly/monthly basis. In all there are 12 refund claims involved. All these refund claims have been rejected and appellants are in appeal. 2. The issues involved in the appeals are:      ....

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....ed, if it is accepted that the period under Section 11B has to be considered treating the relevant date as date of receipt of consideration, he would not be going into detailed discussion about the issue as to whether limitation under Section 11B has to be considered at all. He relies on the decision of the Tribunal in the case of CCE, Pune-I Vs. Eaton Industries P. Ltd. [2011 (22) S.T.R. 223 (Tri.-Mumbai)] to support his submission that relevant date for filing the refund claim in case of export of services is the date of payment for services exported and not the date when services were provided. No contrary decision has been produced before us by the learned AR. We also find that in the case of goods exported, the relevant date would be t....

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.... 'input services' have been considered and admissibility of CENVAT credit in respect of various services and the rationale to take such a view has been discussed. Learned counsel stated that he has no objection if the matters are remanded for calculating the refund claim following the decision of the Tribunal in the case of Infosys Ltd. In the case of Infosys Ltd. we had taken a view that in respect of construction services credit would be admissible and in respect of other services, we agree that the original authority should consider each service separately in the light of that decision. 6. The discussion above would show that the issue relating to nexus as well as the admissibility of CENVAT credit are in favour of the assessee and a ....