2016 (10) TMI 63

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....AR), For the Appellant Shri M. Karthikeyan, 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....

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.... denied the input service credit of Rs. 78,202/- 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 ....

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....an, appearing on behalf of the respondent-assessee 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 Benc....

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....after one year from the date of above said export 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 on....