2016 (12) TMI 1233

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....ed the appeal filed by the appellant. 2.  The fact of the case in brief is that the respondent  are engaged in the activity of providing Management  Consultants  Service, Commercial Coaching & Training Centre Service, Information  Technology  Software Service,  Business  Auxiliary Service.  Appellant had filed  refund claim for Rs. 30,56,748/- on 3/5/2013 under Rule 5 of the Cenvat Credit Rules, 2004read with  Notification No. 27/2012-CE(NT) dated 18/6/2012 in respect of Cenvat credit  accumulated  on account of export of services  valued at Rs. 22,70,67,212/- which were exported  without payment of Service Tax,  during the period from April, 2012 to June, 201....

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....Commissioner hold that the  refund under Rule 5 to be filed quarterly.  The period of one year as provided  under Section 11BB shall be  available  from the end of the relevant quarter.  In this case the period of one year is available  from 30/6/2012 therefore  is not time bar.   Aggrieved by the impugned order, Revenue is before me. 3.  Shri. R.K. Das, Ld. Dy. Commissioner(A.R.)  appearing on behalf of the Revenue reiterating the grounds of appeal submits that   in respect of export  covered under Invoice No. INV/03/2012 dated 6/4/2012 it could not be considered as export under quarter April, 2012 to June, 2012 but the same should be considered  under total t....

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....refund of Rs. 11,76,903/- allowed by the Ld. Commissioner(Appeals) is correct.  As regard the time bar, he submits that as already stated refund is not claimed in respect of   Invoice No. INV/03/2012 dated 6/4/2012 as refund has already been granted  in the quarter January to March, 2012 there is no question of time bar. 5.   I have carefully considered  the submissions  made by both the sides and perused the record. 6.   I find that  as regard the  Invoice No. INV/03/2012 dated 6/4/2012  service pertains to period March, 2012 and refund  related to it has already been taken by the appellant.  If this is so value of said invoices amounting to Rs. 8,55,96,142/-. has....