2018 (6) TMI 526

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....or the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in providing conversion services of e-books to electronic files / publishing services etc. falling under Business Auxiliary Services. They filed refund claim for different periods under Rule 5 of CENVAT Credit Rules, 2004 r/w Notification No. 27/2012-CE....

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....of limitation of filing of refund claim. They have taken the 'relevant date' as the date of invoice instead of the date of remittance of foreign exchange to compute the period of one year. He relied upon the decision in the case of Commissioner of Service Tax, Chennai Vs. Scioinspire Consulting Services (I) P. Ltd. - 2017 (42) STR 188 and argued that the Tribunal in the said case had held that the....

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....er etc. With regard to these remittances, the appellant would be able to establish the receipt of foreign exchange as well as the invoices pertaining to the service provided. That the refund cannot be rejected on the ground that FIRCs were not produced; being procedural lapse the same may be condoned. In respect of fifth issue of non-production of FIRCs, as shown in the Table above, he submitted t....

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.... that the decisions as stated in the Chief Commissioner's circular dated 26.10.2016 clarifies that in case of export of services, the relevant date is the date of receipt of foreign remittance. Following the same, we hold that the rejection of refund claim on the ground of limitation is unjustified and requires to be set aside, which we hereby do. 7. Refund in respect of Issues 2, 3 and 4, as s....