TaxTMI 
TaxTMI 
2018 (2) TMI 1040
X X X X Extracts X X X X
X X X X Extracts X X X X
....erring to Notification No.14/2016-CE (NT) dated 01/03/2016 whereby it was amended that the period of one year for filing the refund is from the date of receipt of payment in convertible foreign exchange. The contention of the department is that as per the un-amended provision of Notification No.27/2012-CE(NT) dated 18/06/2012, the one year period should be reckoned from the date of invoice for the service exported. 2. Shri M.P. Damle, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterating the grounds of appeal submits that the notification No.14/2016-CE (NT) was effective from 01/03/2016 whereas the period of refund involved in the present case is January 2014 to March 2014 and therefore, Ld. Commissio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion 11B of the Central Excise Act, 1944. As per Section 11B, the prescribed period is one year from the relevant date. In case of export of service in terms of Rule 3 of Export of Taxable Service Rules, the export of taxable service means payment for such services provided is received by the service provider in convertible foreign exchange. As per these provisions irrespective of provision of service and raising invoices therefore the export is completed only when convertible foreign exchange is received by the service provider against the service exported. Accordingly, the period of one year, in case of export of service, shall be reckoned from the date of receipt of foreign exchange and not from any other date. In....
X X X X Extracts X X X X
X X X X Extracts X X X X
....justment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification. [Explanation. - For the purposes of this rule, the words "output service which is exported" means the output taxable services exported in accordance with the Export of Services Rules, 2005.] Condition, safeguards and limitation have been prescribed under Notification 5/2006, dated 14-3-2006 Relevant extract of which are reproduced below :- "In exercise of the powers conferred by rule 5 of the Cenvat Credit Rules, 2004 (hereinafter referred to as the 'said rules') and in supersession of the notification of the Gover....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1B of the Central Excise Act, 1944. As per condition 1, output service is to be exported as per Export of Services Rules, 2005. Rule 3 of the Export of Services Rules, 2005 is reproduced below :- Rule 3. Export of taxable service. - The export of taxable service means,- (1) ....................... (2) .............................. (3) in relation to taxable services, other than, (i) the taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (p), (q), (s), (t), (u), (v), (w), (x), (y),\ (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzj), (zzl),(zzm), (zzn), (zzo), (zz....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ut of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of dispatch of goods by the Post Office concerned to a place outside India. (b) ......................... (c) ................................... (d) ....................................... (e) .....................................