2026-VIL-1161-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Limitation period for claiming rebate on specified services used for export of goods – Appellant claims refund of service tax paid on job work service used for export of goods by filing refund claim within the financial year but beyond one year from the date of Let Export Order (LEO) – Whether the claim for rebate of service tax paid on specified services used for export of goods is required to be filed strictly within one year from the date of LEO as specified in condition 3(g) of Notification No. 41/2012-ST or whether the limitation period can be computed from the end of quarter or with reference to date of FIRCs as per the residuary clause in explanation (f) of section 11B – HELD - The claim for rebate of service tax must be filed strictly within one year from the date of LEO, where the date of export is reckoned from the date on which the proper officer of Customs makes an order permitting clearance and loading of goods for exportation under Section 51 of the Customs Act. The notification is self-contained and contains an express provision regulating the grant of rebate with specific conditions that must be strictly followed. The condition relating to limitation is not a procedural requirement but has bearing on substantive rights of limitation. As the Notification itself prescribes a different provision for computing the limitation aspect and does not incorporate section 11B, the provisions of section 11B and the residuary clause in explanation (f) thereof do not apply. Any notification, being an exception to the general rule, must be strictly construed and if it prescribes any time limit, it must be complied with – The claims filed beyond one year from the date of LEO are hit by the time bar and are not admissible - The impugned order is upheld and the appeal is dismissed
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