2022 (4) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate for the assessee. Smt. C.V. Savitha, Superintendent(AR) for the Revenue. ORDER The assessee-appellant is a 100% software Export Oriented Unit engaged in providing services relating to information technology. The period of dispute is July 2006 to March 2007. The appellant filed a refund application on 15/02/2008 claiming refund of unutilised cenvat credit lying as on 31.03.2007. A show-cau....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessee as well as Revenue have filed cross appeals. 2. Heard Shri N. Anand, learned advocate for the assessee and Smt. C.V. Savitha, learned Superintendent(AR) for the Revenue. 3. Learned advocate would, inter alia, submit that even though the refund claim was allowed for the period 15/02/2007 to 31/03/2007 but the same was directed to be given in respect of 13 input services holding to be the e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TIOL-593-CESTAT-BANG] iv. Convergys India Services Pvt. Ltd. Vs. CCE [2020-TIOL-1696-CESTAT-CHD] v. CST Vs. Technip India Ltd. [2017-TIOL-3708-CESTAT-MUM] 4. Per contra, learned AR while supporting the rejection of refund also relied on the decision of Hon'ble High Court of Andhra Pradesh in the case of CC,CE&ST, Hyderabad-IV Vs. Hyundai Motor India Engg. (P) Ltd. [2015(39) STR 984 (AP)]. 5.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... envisaged in Section 11B of the CEA, 1944 is applicable even for claiming of refund under Rule 5 of the Cenvat Credit Rules; and (ii) time-limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining if the claim is filed within the limitation prescribed under Section 11B or otherwise." 5.2. In view of the above rulin....