2018 (5) TMI 1414

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....he last date of the quarter to which the claim pertains. Aggrieved by this finding of the learned Commissioner(Appeals), Revenue has filed this appeal. 3. Briefly the facts of the case are that the assessee is a service provider and are providing taxable services falling under the category of Information Technology Software Services (ITSS). They filed a refund claim for Rs. 8,43,682/- on 08/04/2011 being the unutilized CENVAT credit of service tax paid on various input services used during the course of export of their output service i.e. ITSS, during the period from April 2010 to June 2010 under Notification No.05/2006-CE(NT) dt. 14/03/2006 read with Rule 5 of CENVAT Credit Rules, 2004. Thereafter a show-cause notice was issued to the a....

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.... by way of remand to the original authority. Aggrieved by the said order of the Commissioner(Appeals), the Revenue has filed this appeal. 4. Heard both sides and perused records. 5. Learned AR for the Revenue submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the position of law as well as the notification issued by the CBEC. He further submitted that Notification No. 05/2006-CE(NT) dt. 14/03/2006 prescribes that the application be filed with the Asst. Commissioner / Deputy Commissioner before the expiry of period specified in Section 11B of the Central Excise Act. He further submitted that the relevant date is the date on which the services are exported i.e. the date ....