2025 (3) TMI 1246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commercial Training and Coaching and Renting of Immovable Property Service. The appellant had made a claim for rebate on 02.02.2009 under Rule 5 of Export of Service Rules, 2005 read with Notification No.11/2005 dated 19.04.2005 for the service tax paid for the taxable services exported from 01.04.2007 to 30.09.2007. However, alleging that the rebate claim made by the appellant is barred by limitation and also on the ground that there is no correlation regarding inward remittances, the rebate claim was rejected. Aggrieved by the said order, appellant filed an appeal before the Commissioner (A) and the Commissioner (A) also held that the limitation of one year has to be reckoned from the date of receipt of payment and not the date of payment....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....01.2008. The due date for payment of service tax was 05.02.2008 and payment was made on the very same day. 2.2 Learned counsel further submits that the issue is considered by the Commissioner (A) in appellant's own case for subsequent period and as per the Order-in-Appeal No.209/2013 dated 20.06.2013, the Commissioner (A) categorically held that date of payment of duty is the relevant date and allowed the rebate for the period October 2008 against the rebate claim made on 29.6.2009. The issue was also considered by the Tribunal in the matter of Vodafone Mobile Services Limited vs. CST, New Delhi: 2019 (29) GSTL 314 (Tri.-Del.) and held that: "11. The moot question to be considered for the purpose is as to whether the time limit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....India - 2012 (282) E.L.T. 481 (Bom.) is being relied upon. In this judgment, the decision of Hon'ble Apex Court in the case of Government of India v. Citedal Fine Pharmaceutical - 1989 (42) E.L.T. 515 (S.C.) was relied upon." 2.3 As regarding the lack of correlation between the export and the inward remittances, the learned counsel submits that they have submitted refund application along with details of export, copy of export invoices, bank certificate as proof of export, bank realisation details of input tax paid by the appellant during the period, copy of invoice, input tax and GR7 evidencing payment of service tax on export. The learned counsel also drew our attention to the correlation certificate produced by them along with refund ....