2017 (6) TMI 862

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n order and Revenue has filed appeal No. ST/30023/2016 in time. It was pointed out by both sides that the first appellate authority has listed these orders for final disposal today. Since these are supplementary orders, the applications for condonation of delay is allowed and Registry is directed to list the appeals for final, disposal. 3.   All these appeals have been filed against Orders-in-Appeal No. HYD-EXCUS-004-APP-0192-15-16-ST; HYD-EXCUS-004-APP-0193-15-16-ST and HYD-EXCUS-004-APP-0194-15-16-ST dt. 16.12.2015. 4.   Heard both sides and perused the records.     5.   On perusal of records, it transpires that the issue involved in this case is regarding rejection of refund claim fil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....galore [2016(45) S.T.R.  133 (Tri.-Bang.) and submits that identical set of facts were there in those decisions as also Divisional Bench order No. 2013-TIOL-761-CESTAT-Del dated 8.4.2013 of KPMG Vs. CCE, New Delhi. 8.   On careful consideration of submissions by both sides and perusal of records, it transpires that there is no dispute as to the fact that the respondent is engaged in export of services for which he is availing the benefit of services provided by service provider and availed Cenvat credit pf the service tax paid by such service provider. I find that the first appellate authority in the impugned order has come to correct conclusion and I reproduce the findings of the first appellate authority. "The jurisdi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (i)Infosys Ltd (2015 (37) S.T.R.  862 (Tri.-Bang)] (ii) Utopia India P Ltd [2011(23)S.T.R. 25 (Tri-Bang) (iii) Heartland Bangalore Transcription Ser. (P) Ltd [2011(21) S.T.R 430 (Tri-Bang) (iv) Stanzen toyotetsu India (P) Ltd [2011 (23) S.T.R. 444 (Kar) 4. Insurance (Auxiliary) Service (i)Infosys Ltd (2015(37)S.T.R 862 (Tri. -Bang)] (ii) Utopia India P Ltd {2011 (23) S.T.R. 25 (Tri-Bang] (iii) Heartland Bangalore Transcription Ser. (P) Ltd [2011 (21) S.T.R 430 (Tri-Bang) 5 Interior Designing Consultancy Service Spandrel 2010 (20) S.T.R 129 (Tri.-Bang.) 6. Management Maintenance or Repair Services Novozymes South Asia P Ltd [2014 (34) S.T.R. 617 (Tri-Bang) 7. Online information Dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of making application in Form-A along with prescribed enclosures and also the relevant extracts of the records maintained under the Central Excise Rules, 2002, Cenvat Credit Rules, 2004 or Service Tax Rules, 1994 in original. It is settled law that in respect of refund of Service Tax Credit under Rule 5 of CCR should be filed within one year from the date of realisation as held by the jurisdictional Tribunal in the case of Apotex Research Pvt. Ltd. & 55 others [2014-TIOL-1836-CESTAT-BANG] and the Hon'ble High Court of Andhra Pradesh in the case of Hyundai Motor India Engg. (P) Ltd. [2015(39)S.T.R. 984 (A.P)]. When the recent decisions from higher appellate forum available on time limitation of refund of Cenvat under Rule 5 of CCR, rely....