2017 (3) TMI 425

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....ervices to their clients outside the country and are availing CENVAT credit of service tax paid on input services utilized in providing the output service. The assessee has filed refund claim for the period October 2009 to March 2010 for Rs. 29,26,052/- on 23.12.2010 seeking refund of unutilized CENVAT credit availed on various input services in terms of Rule 5 of CENVAT Credit Rules (CCR), 2004 read with Notification No.5/2006 dated 14.3.2006 in respect of input services said to have been utilized in providing export of services. As per the Revenue, the claim is time barred and the show-cause notice dated 28.1.2011 was issued to the assessee for various discrepancies found in the claim including the limitation of time. The original adjudic....

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.... (281) ELT 185 (Mad.) wherein it has been observed by the Madras High Court that though there is no specific relevant date prescribed in the Notification, the relevant date must be the date on which the final products are cleared for export. If any other conclusion is arrived, it will result in disentitling any person to make a claim of refund of CENVAT credit. In admittedly, the respondent has made a claim only invoking Rule 5 of CCR, 2004. In that view of the matter, there cannot be any difficulty for us to hold that the relevant date should be the date on which the export of goods was made and for such goods, the refund of CENVAT credit is made. The AR has also relied upon the decision in the case of M/s. Affinity Express India Pvt. Ltd.....