2016 (7) TMI 899

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.... accumulated credit of service tax paid on input services used in exports of services. 2. Heard both sides and perused the records. 3. The Learned Counsel for the appellants contends that there is no time limit prescribed for claiming the refund of accumulated credit of service tax paid on input services used in export of services, prior to 01.03.2016. It is only after issue of Notification No. 14/2016-CE (NT), dated 01.03.2016, such time limit has been prescribed by modifying the Notification No. 27/2012-CE (NT), dated 18.06.2012. The relevant portion of the Notification No. 14/2016-CE (NT), dated 01.03.2016 as follows:- "In exercise of powers conferred by Rule 5 of the Cenvat Credit Rules, 2004, the Central Board of Excise ....

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....issioner of Central Excise, Ahmedabad 2011 (24) S.T.R. 222 (Tri.-Ahmd.). 5. On the other hand, the Learned Authorised Representative for Revenue submits that the time limit for claiming the refund of such accumulated credit was always there in the statutes as all refunds are subject to the provisions of Section 11B of the Central Excise Act, 1944 made applicable to Service Tax. The Hon ble Supreme Court has held in the case of Mafatlal Industries vs. Union of India 1997 (89) E.L.T. 247 (S.C) that all refunds under Central Excise Act would be governed by the provisions of Section 11 B. The Hon ble Supreme Court has held that only refunds pertaining to demands which are ultravires , will fall outside the provisions of Section 11B. He furth....

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....it of one year prescribed under Section 11B of the Central Excise Act, 1944. However this time limit runs from the relevant date . The question is which is the relevant date in the case of such accumulated credit of service tax paid on input services used in export services. In the case of refund of central excise duty on goods consumed within the country, it is the date of payment of duty. In the case of export of goods, the relevant date is the date of shipping bills. In the case of services rendered, the date on which services are rendered or the invoices are raised for same, or the amounts are realised by the service provider, as applicable, would be the relevant date . It is true that the same was spelt out clearly by way of Notificati....