2017 (3) TMI 242

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..... In short, the service tax credit if permissible, whether the appellant is entitled to the refund thereof. (ii) What shall be the relevant date for filing the refund claim in the case of export of service by a software service exporter? 2. So far as the first issue is concerned, learned counsel says that the service what that was ultimately provided to a foreign recipient was the service that was processed by the appellant through a sub-contractor. There is nexus between the output service and the input service provided through the sub-contractor by the appellant. There is no denial by the authority below as to such arrangement of service provided by the appellant. It is further submitted against the first issue that once the a....

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....imed shall be filed as under : (i) in case of manufacturer, before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944); (ii) in case of service provider, before the expiry of one year from the date of - (a) receipt of payment in convertible foreign exchange, where provision of service had been completed prior to receipt of such payment; or (b) issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice." 4. It is further submitted by learned counsel that the Notification being benefic in nature and the date of realisation of the foreign exchange being relevant date in respect of service exported, to cou....

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....nue is that services were provided from an unregistered premises.  But appellant says that there is no such finding by the authorities below. In absence of any finding, that aspect need not be answered by the Tribunal. 11.1 So far as the availment of services through a sub-contractor is concerned, the adjudication order has not brought out that the service received from the sub-contractor for ultimate provision to the overseas service recipient was absent. There was an inextricable link between the input service and the output service. Therefore, the CENVAT credit in respect of service tax paid by the appellant to the sub-contractor makes the appellant eligible to claim that as a refund, if otherwise not deniable by law. 11.2&nbs....