2018 (5) TMI 1620

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant has filed this appeal against impugned order dt. 02/01/2014 passed by the Commissioner (AppeaIs) whereby the Commissioner (Appeals) has dismissed the appeal on limitation. 2.  Briefly the facts of the present case are that the appellants are service providers under the category of 'Business Auxiliary Services' and are registered with STPI and are availing input service cr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing hit by limitation under Section 11B. Hence the present appeal. 3.  Heard both sides and perused records. 4.  The learned consultant for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the factual and legal aspects. He further submitted that the Commissioner (Appeals) has rejected the appeal by relying upon th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mit is the date of receipt of consideration and not the date of invoice. Since there were divergent views on this issue by various Benches of this Tribunal, a Larger Bench was constituted on a reference made by a Hon'ble Single Member Bench and the Larger Bench in the case of CCE &CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. [Interim Order No.4/2018 dt.  09/02/2018], after hearing o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Court of Madras in the case of GTN Engineering (l) Ltd. vs. CCE [2012(281) ETL 185 (Mad.)] has held that though there is no specific relevant date is prescribed in the notification, the relevant date must be the date on which the final products are cleared for export, if any other conclusion is arrived, it will result in disentitling any person to make a claim of refund of CENVAT Credit. He furthe....