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Holding that the respondents cannot be put to terms in the face of this DGST Circular which has not been withdrawn, the Revenue appeal was dismissed.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