2016 (6) TMI 200

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....t : Shri A.B. Kulgod, Asstt. Commissioner (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No: PIII/RS/330/2011 dated 18/11/2011 passed by the Commissioner of Central Excise (Appeals), Pune III. 2. Aggrieved by the said order, the appellant preferred an appeal before the first appellate authority. The first appellate authority concurred with the views of the adjud....

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....he input services received by the appellant and consumed for export of output services. There is no dispute as to the facts as reproduced in paragraph No. 2, as also there is no dispute that the appellant is eligible to avail cenvat credit of the input services on which service tax has been discharged. There is also no dispute that the appellant received the FIRCs on 7th October 2009, 11th and 12t....

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.... 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 date of export. Section 11B is made applicable for claiming refund under Rule 5 of the Cenvat Credit Rules as per condition 6 of Notification 5/2006. In case of export of Services, export is complete only when foreign exchange is received in India. The....