2018 (9) TMI 915

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent ORDER Brief facts are that the appellants are engaged in providing services under the category of business auxiliary service, fashion design and also received various input services like manpower recruitment and supply agency service, management or business consultant service etc. for providing the output service. They filed refund claim under Rule 5 of CENVAT Credit Rules,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... period of one year has to be computed from the date of receipt of FIRC and not the date of invoice in the case of export of goods. They have relied on the judgment of the Hon'ble Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd. - 2012 (27) STR 134 (Kar.). In page 20 of the appeal memo, it is stated by them that if the period of one year is computed from the FIRC, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n settled by the decision in the case of mPortal India Wireless Solutions Pvt. Ltd. (supra) relied by the appellant in their appeal memorandum, wherein it is held that date of FIRCs has to be taken as the relevant date for computing the period of one year for filing the refund claim. Further, the Larger Bench of the Tribunal in the case of Commissioner of Central Excise, Bengaluru Vs. Span Infotec....