2019 (8) TMI 1560

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....echnology Services to its clients located outside India. For the purpose of rendering the said services, the appellant procures various services from the vendors located both outside and inside India. Wherever, the services were procured from the domestic vendors, the appellant availed Cenvat credit of service tax paid by them. Since, the output services were exported by the appellant, there was no scope or occasion to utilize the Cenvat credit available in the books of accounts and thus, the appellant claims refund benefit provided under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012 - CX. (N.T.), dated 18.05.2012. During the disputed period, the appellant had filed the refund applications before the jurisdictio....

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....s 2016 (44) STR 454 (Tri.-Mumbai) 3.2 The learned Advocate also referred to the letter no. 334/1/2012 - TRU dated 16.03.2012 issued by CBEC to state that under the amended provisions of Rule 5 ibid (effective from 01.04.2012), co-relation between the input and export of output services cannot be insisted upon and based on the formula prescribed in the Rule, the benefit of refund should be granted by the department. 3.3 With regard to availment of Cenvat credit on the basis of invoices issued beyond the period of six months, the learned Advocate submitted that the period of 'six months' was substituted by 'one year' vide Notification No. 6/2015 - CE (N.T.), dated 01.03.2015 and that since the credit was availed within the amended period o....