AI Drafter 
TaxTMI 
TaxTMI 
2015 (9) TMI 687
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....021/- as filed by the appellant for the refund of amount of service tax credit taken on the inputs service and used for export services during the period January 2009 to March 2009. The appellant had filed a refund claim of the said amount on 25/03/2010. The said refund claim was rejected by the adjudicating authority on the ground of limitation stating therein that the refund claim should have been filed within the period of one year from the date of raising of the invoices for the export services rendered. The first appellate authority has also upheld the findings recorded by the adjudicating authority. 4. Learned Consultant would draw our attention to the facts of the case and submits that foreign exchange realization for the service ....
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....ut services, which are used for providing such export service. It is also undisputed that the refund claims have been filed on 26/03/2010 and that foreign remittance have come during the period April to June 2009. On this factual matrix, we find that the issue is no more res integra as Bench of this Tribunal in the case of Bechtel India Pvt. Ltd. (Supra), while analyzing the same provisions held as under: 4. Issue involved in these appeals is whether claims filed by the appellants are time-barred as held by lower authorities or in time as claimed by the appellants. 5. These claims have been filed under Rule 5 of the Cenvat Credit Rules which reads as under :- "Rule 5. Refund of Cenvat Credit. - Where any input or ....
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....shed in the Gazette of India Extraordinary, vide number G.S.R. 150 (E), dated 1st March, 2002, the Central Government hereby directs that refund of Cenvat Credit shall be allowed in respect of : (a) Input of input service used in the manufacture of final product which is cleared for export under bond or letter of undertaking (b) Input or input service used in providing output service which has been exported without payment of service tax, subject to safeguards, conditions and limitations, set out in the Appendix to this notification Appendix 1. The final product or the output service is exported in accordance with the procedure laid down in the Central Excise Rules, 2002, or the Export of Service Rules, 2....
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....e taxable service specified in sub-clause (d), and(zzzc) as are provided in relation to an immoveable property, of clause (105) of section 65 of the Act,- (i) such taxable services which are provided and used in or in relation to commerce or industry and the recipient of such services is located outside India : Provided that if such recipient has any commercial or industrial establishment or any office relating thereto in India, such taxable services provided shall be treated as export of services only if.- (a) order for provision of such service is made by the recipient of such service from any of his commercial or industrial establishment or any office located outside India; (b) service so ordered is de....
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............... (ec) ........................................................ (f) in any other case, the date of payment of duty. 7. On going through above provisions for claiming refund under Rule 5 of the Cenvat Credit Rules, 2004, output is required to be exported in accordance with procedure laid down in Export of Service Rules, 2005 (as per condition 1 of the Appendix to Notification 5/2006), once service is exported refund claim can be filed subject to limitation as prescribed under Section 11B of the Act. In the instant case export of service is complete only when foreign exchange is received in India as per Export of Service Rules, 2005 (i). In the Section 11B, relevant date for refund of export of goods is da....