2015 (8) TMI 1318

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....ding personalized yoga classes and wellness consultations to its clients located both within India as well as outside India.  The consultations include diet management, ayurveda consultation, weight loss and body toning etc.  The appellant is registered under the category of "health club and fitness centre service".  Since the appellant exports the taxable service, on which there is no scope for utilization of cenvat credit, the appellant during the period 01.04. 2010 to 30.09.2010 had filed the refund claim in terms of Rule 5 of the Cenvat Credit Rules 2004 read with Notification No.5/2006-C.E. (N.E.) dated 14th March, 2006, claiming refund of all unutilized Cenvat Credit on the input services used in or in relation to provi....

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....n this context, the ld. JCDR has relied on the decision of Hon'ble Madras High Court in the case of Commissioner of Central Excise, Chennai-IV vs. M/s.Celebrity Designs India Pvt. Ltd. reported in 2015 - TIOL - 646 -HC - MAD - CX and Commissioner of Central Excise, Coimbatore vs. GTN Engineering (I) Ltd. reported in 2012 (281) E.L.T. 185 (Mad.) and the judgment of Hon'ble Andhra Pradesh High Court in the case of CCE, Hyderabad vs. M/s.Hyundai Motor India Engineering (P) Ltd. reported in 2015- TIOL- 739 HC-AP-ST. 7.  I have heard the ld. Counsel for both sides and perused the records. 8.  The short question involved in this appeal is as to whether the refund claim has to be filed within one year from the date of receipt of consid....