TaxTMI 
TaxTMI 
2016 (10) TMI 63
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....thikeyan, Advocate, For the Respondent ORDER Since the issue involved in this appeal lies in a narrow compass, after disposing the stay application filed by Revenue, the appeal itself is taken up for hearing and decision. 2. The brief facts of the case are that M/s. SCIO Inspire Consulting Services (India) Pvt. Ltd., the appellant herein are registered with the Service Tax for providing IT and ....
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....2/- on the ground of ineligible input services and limitation. However, the Commissioner (Appeals) has set aside the order of the adjudicating authority to the extent of rejection of refund claim as time barred, is not legal and proper. He has observed that the relevant date in respect of refund claim of export of services for the period after 01.04.12 i.e., after the amendment made in the definit....
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....see submitted that the relevant date is the date of receipt of foreign exchange and therefore the refund claim was filed well within time and cannot be held as time barred. In support of his contentions, he relied on the decision of the Tribunal, New Delhi in the case of Bechtel India Pvt. Ltd, CCE, Delhi - 2014 (34) STR 437 (Tri-Dei), and Mumbai Bench of the Tribunal in the case of CST, Goa Vs. R....
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.... invoice and hence rejected as ineligible credit. But, Commissioner (Appeals) dealt the limitation issue in depth and passed a detailed order and held that inasmuch as the refund is related to Cenvat credit taken during the given period and the same shall be taken till the last day of the given period, namely the quarter, the claim for refund can only be filed after the last date of the respective....