2018 (5) TMI 1621

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....ervice tax details and service tax registration number not available on the invoices. Since both the appeals are arising out the common impugned order, therefore, both the appeals are taken up together for disposal. The details of both the appeals are given herein below:- Appeal No. Claim period Amount claimed Amount Rejected STE 1459/2017 04/2011 to 06/2011 Rs.22,38,985/- Rs. 22,38,985/- ST/21468/2017 04/2014 to 06/2014 Rs. 26,91,305/- Rs. 26, 91, 305/- 2.  The facts of the case are that the appellants are registered under service tax for providing computer software and other allied services. As the taxable services rendered by the appellant were exported outside India, the input service credit availed by the appellant ....

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....e output service and they are not in a position to utilize the CENVAT credit and that is why they have filed the refund claims. He further submitted that the Commissioner(Appeals) has rejected the appeals by relying upon the judgment of the Hon'ble Madras High Court in the in the case of CCE, Coimbatore Vs. GTN Engineering (l) Ltd. [2012(281) ELT 185 (Mad. I wherein it has been held that the relevant date for computation of one year as specified in Section 11B of the Central Excise Act, 1944 means one year from the date of issuance of export invoice . He further submitted that the Commissioner(Appeals)' reliance on the decision of the High Court in the case of GTN Engineering Ltd. cited supra is not applicable in the present case as....

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....ther submitted that para 3(b) of Notification No.27/2012 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 of first export invoice during the claim period. Further he submitted that the High 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 disentitli....