2018 (4) TMI 479

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....R), For the Appellant Shri Shivakumar, Advocate, For the Respondent Per: S.S GARG The present appeal has been filed by the Revenue along with COD application. For the reasons stated in the COD application, I condone the delay of 46 days in filing the appeal. After condoning the delay, I proceed to decide the appeal itself on merit with the consent of both the parties as the issue involved....

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....sessee preferred an appeal before the Commissioner(Appeals) who vide the common impugned order disposed of three appeals. 4. Heard the learned AR and the counsel for the assessee. 5. The learned AR submitted that the impugned order is not sustainable in law and is liable to be set aside. He further submitted that for the purpose of Section 1 1B read with Notification No.27/2012-CE, the h dat....

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....ort of services Hence, it is necessary to interpret the provisions constructively so as to give it meaning such that the objective of the provisions; i.e. to grant refund of unutilized CENVAT credit, is facilitated. By reference to the Service Tax Rules, 1994 as well as the successor provisions i.e. the Export of Service Rules, 2005, we note that export of services is completed only with receipt o....

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....he same lines as the amendment carried out in the Notification No.27/2012, w.e.f. 01/03/2016. Essentially after this amendment the relevant date is to be considered as the date of receipt of foreign exchange, While this proposition appears attractive, we are also persuaded to keep in view the observations of the Hon'ble Supreme Court in the case of Vatika Township (supra), in which the Constit....