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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
ST - Refund - Notfn 11/2005 - Relevant date for calculation of limitation period is date of payment of service tax - Revenue's appeal dismissed: CESTAT

By TIOL News Service

MUMBAI, NOV 26, 2014: THE respondent is engaged in rendering Business Auxiliary Service and filed a refund claim of Rs.24,05,495/- on 27.10.2010 under notification no. 11/2005-ST. They had exported Business Auxiliary Services and received foreign exchange under Foreign Inward Remittance Certificate (FIRC). In this case the invoice numbers for providing the service are dt. 15.10.2009, 30.10.2009 and 30.10.2009 for which the service tax was paid on 05.11.2009, 05.01.2010 and 05.01.2010 respectively and the rebate claim was filed on 27.10.2010.

Revenue is in appeal against the O-in-A to the extent of sanction of rebate claim of Rs.6,21,874/- as it is their contention that the same is time barred since filed after one year from the date of realization of the export proceeds.

The respondent's contention is that the rebate claim was filed within one year from the date of payment of service tax as provided by Explanation (B)(f) of Section 11B of the CEA, 1944.

The Bench adverted to the decisions in Mahindra World City - 2013-TIOL-1154-CESTAT-DEL & Vodafone Cellular Ltd. - 2014-TIOL-319-CESTAT-MUM relied upon by the respondent and also took note of the clarification offered by the DGST in its booklet "Frequently asked question on service tax" dt. 16.09.2011 where in response to question 6.3 has clarified that the relevant date for calculation of limitation period in respect of filing refund claims relating to service tax is the date of payment of service tax.

Holding that the respondents cannot be put to terms in the face of this DGST Circular which has not been withdrawn, the Revenue appeal was dismissed.

(See 2014-TIOL-2359-CESTAT-MUM)


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