2022 (3) TMI 984

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.... Sh. Abhinav Kalra, Chartered Accountant for the appellant Sh. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER The issue involved in this appeal relates to rejection of refund under Rule 5 of Cenvat Credit Rules are:- (i) Whether limitation has been rightly computed; and (ii) Whether rejection of few input service without issue of notice under Rule 14....

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....e appear to have no nexus with the output services provided. Part of the refund has also been rejected on the ground that from the date of invoice for export service, the claim filed is hit by limitation (one year). The Adjudicating Authority has held that para 3(b) of Notification No. 27/2012-CE (NT) prescribes that, the application alongwith documents shall be filed before the expiry of the peri....

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....6,14,152 3. Learned Counsel for the appellant urges that under Rule 3(2) of Export of Service Rules, 2005, it is provided that for completion of the transaction for export of service, it is essential that the service provider should have received the remittance in convertible foreign exchange. Thus, the relevant date for computation of limitation under section 11B of the Act, shall start from t....

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.... by subsequent amendment Notification No. 14/2016-CE (NT) dated 01.03.2016, the Notification No. 27/2012-CE was amended to the effect that the time limit fixed - one year for claiming such refund of accumulated cenvat credit shall be calculated from the date of receipt of payment in convertible foreign exchange. 5. Heard the parties on this issue. 6. Considering the rival contentions, I hold....