2016 (11) TMI 491

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....he appellant submitted a refund claim for service tax of Rs. 2,19,617/-, dated 06.01.2007. The claim pertains to the period, October, ,2008 to December, 2008 and was filed before the Asst. Commissioner on 12.02.2009. The Asst. Commissioner sanctioned the refund partially. The refund claim pertaining to service tax paid on exports relating to the quarter ending June, 2008 was rejected as time barred. When the Order-in-Original dated 06.059.2009 was challenged before the Commissioner (Appeals), he upheld the order. Hence the present appeal. 2. Heard Shri Rachit Jain, ld. Advocate for the appellant and Shri Ranjan Khanna, ld. Departmental Representative for Revenue. 3. The submissions of the appellant in appeal are that the rejected port....

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..... CCE, Indore [2016 (41) STR 125 (Tri.-Del.)] (ii) Spark Engg. P. Ltd. Vs. CCE, Ghaziabad [2013 (31) STR 71 (Tri.-Del.)] (iii) Life Long India Ltd. Vs. CCEST, Meerut-I[2016 (43) STR 314 (Tri.-Del.)] (iv) Pioneer India Electronics (P) Ltd. Vs. Union of India [2014 (301) ELT 59 (Del.)] 5. The time limit for availing of the refund claims under Notification No.41/2007-ST is prescribed in para 2(e) is as follows:- 2 (e) The claim for refund shall be filed on a quarterly basis, within sixty days from the end of the relevant quarter during which the said goods have been exported: Provided that the said goods shall be deemed to have been exported on the date on which the proper officer of Customs make....

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....vice tax paid on the services used for export of goods, the service tax involved is required to be paid to the Govt. exchequer. In the present case, the service tax on GTA services, even though pertaining to exports during the period April June, 2008 stands paid only in December, 2008/January, 2009. Even though the sixty days time limit would expire on 31.08.2008, the appellant could not have filed a claim before paying the service tax involved on such GTA services to the Govt. exchequer. As such it can be said that the limitation can start to run only after right to receive the refund has been crystalised. In the present case, the right to refund under Notification No.41/2007-ST stands crystalised only when service tax was deposited in Dec....