2016 (11) TMI 1438

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....Ezhil Mathi, AR, for the Respondent. ORDER The present appeal is directed against the impugned order dated 10-4-2013 vide which the Commissioner (Appeals) has allowed the Cenvat credit with regard to certain services and rejected the Cenvat credit on Shipping and Insurance Services and also rejected the refund of service tax for the quarter ending September, 2008 on account of limitation. Br....

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....t it was filed after a period of one year from the date of export and also rejected an amount of Rs. 18,02,720/- (Rupees eighteen lakhs two thousand seven hundred and twenty only) as the services are not eligible as the same does not fall in the definition of 'input services'. Aggrieved by the said order of the Assistant Commissioner, the appellant filed an appeal before the Commissioner who also ....

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....of Rs. 2,15,319/- (Rupees two lakhs fifteen thousand three hundred and nineteen only) claimed as refund for the month of September, 2008 was hit by limitation of time and I also feel that there is no infirmity with regard to this effect in the impugned order. Further with regard to the refund of cenvat credit of Shipping Services, I feel that there is no infirmity in the impugned order as the same....