TaxTMI 
TaxTMI 
2019 (4) TMI 732
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.... 2014 for the period between October 2012 to March 2013 but the same was rejected vide order-in-original no. 42-R-(SSP)/2013-14 mainly on the ground that refund claim was time barred and there was no nexus between input services and output services provided. The further ground of rejection was that export turnover of appellant was zero during the relevant period. The said order has been challenged by the appellant unsuccessfully before the Commissioner (Appeals) who he denied the refund while admitting that the claim was made within the prescribed limitation period. Hence, the appeal to this Tribunal. 3. In the memo of appeal and during the course of hearing of the appeal learned counsel for the appellant Mr. Kishor Chaudhari submitted tha....
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....5 (6) TMI 964]-CESTAT Mumbai, [2015 (37) S.T.R. 321] -CESTAT Mumbai, [2016 (6) TMI 473] -CESTAT Mumbai, [2016 4 TMI 112] -CESTAT Mumbai, [2015 (38) S.T.R. 44] (Tri.- Mumbai), [2013 (32) S.T.R. 661]-CESTAT Mumbai, [2016 (2) TMI 28]-CESTAT Mumbai, [2016 (41) S.T.R. 984]]-CESTAT Mumbai, [2008 (12) S.T.R. 436 (Guj.)]-Gujarat High Court, he prays to set aside the order of Commissioner (Appeals) since the refund claim was not time barred and nexus was not required to be established on export of services and export turnover for the relevant period was not zero. 5. Learned AR for the respondent department Mr. Kishor Chaudhari, in response to such submissions, argued that Commissioner (Appeals) was justified in holding that relevant date for refund....
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.... completed for which payment had been received in advance in any period prior to the relevant period-advances received for export services for which the provision of service has not been completed during the relevant period; (E)-Total turnover means sum total of the value of- (a) all excisable goods cleared during the relevant period including exempted goods, dutiable goods and excisable goods exported; (b) export turnover of services determined in terms of clause (D) of sub-rule (1) above and the value of all other services, during the relevant period; and (c) all input removed as such under sub-rule (5) of rule 3 against an invoice, during the period for which the claim is filed. 7. A cursory reading of the above provision clear....