2015 (11) TMI 349

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....her the appellant is eligible for the refund of an amount paid by them as service tax on the services exported under the category of 'Business Auxiliary Services' and 'Business Support Services' to an entity in Germany and Yugoslavia. Appellant filed a refund claim for Rs. 73,03,154/- on 04.01.2011 in an appropriate form. Asst. Commissioner (Service Tax), Central Excise, Pune I Commissionerate by a speaking order sanctioned the rebate of Rs. 49,73,683/- and rejected the rebate claim of Rs. 23,29,471/- on the ground that this rebate claim is hit by limitation as consideration for this bill was received by the appellant by a FIRC dated 18.12.2009 and the refund claim should have been filed before 18.12.2010 while the refund claim was filed wi....

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....ers conferred by rule 5 of the Export of Service Rules, 2005 (hereinafter referred to as the said rules), insofar as it relates to export of taxable services to the countries other than Nepal and Bhutan, the Central Government hereby directs that there shall be granted rebate of the whole of the service tax and cess paid on all taxable" services exported in terms of rule 3 of the said rules, to any country other than Nepal and Bhutan, subject to the conditions, limitations and procedures specified hereinafter, - 2. Conditions and limitations :_  (a) that the taxable service has been exported in terms of rule 3 of the said rules and payment for export of such taxable service has been received in India in convertible fo....