2026 (3) TMI 17

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e that the Appellants are engaged in providing Advertising Agency Service and they filed several rebate claims under Notification No.11/2005-ST r/w Rule 5 of Export of Service Rules, 2005 for service tax paid on export services, which were partly rejected by the Adjudicating Authority through various Orders-in-Original and the said rejection was upheld by the learned Commissioner (Appeals) by rejecting the Appeals filed by the appellant. The reasons for rejection of rebate claims were (i) rebate claims were filed beyond the limitation period prescribed under Section 11B of the Central Excise Act, 1944, as applicable to Service Tax vide Section 83 of Finance Act, 1994 reckoned from the date of invoice; (ii) Export invoices were issued in Ind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve on behalf of Revenue and perused the case records including the written submissions placed on record. Firstly, it will be appropriate to decide the issue of limitation as to what is the relevant date for filing rebate claims u/r. 5 of Export of Service Rules, 2005 r/w. Section 11B of the Central Excise Act, 1944? It is settled legal position that the relevant date for filing of rebate claim under the Export of Service Rules, 2005 is the date of payment of Service Tax and not the date of invoice. Recent decision on this issue is Credence Design Systems (India) Pvt. Ltd. vs. Commr. Of S.T., Bangalore; 2025(3) TMI 1246-Cestat Bangalore. Therefore learned counsel's submission is correct that limitation has to be calculated from the date of p....