2026-VIL-948-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund of Unutilized CENVAT Credit - Limitation period under Section 11B of Central Excise Act, 1944 – Relevant date for computing one-year limitation in case of export of services – The appellant claimed refund of unutilized CENVAT credit for export of services under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) dated 18.06.2012 – Rejection of part of the refund claims on the ground that some export invoices were more than one year old from the date of the export invoice - Whether the one-year limitation period under Section 11B be computed from the date of export invoice or from the end of the quarter in which the Foreign Inward Remittance Certificate (FIRC) is received – HELD - The relevant date for computing the limitation period for refund claims under Rule 5 of CENVAT Credit Rules in respect of export of services is the end of the quarter in which the FIRC is received, not the date of export invoice. The Section 11B does not specifically cover the case of export of services and requires constructive interpretation to give effect to the objective of granting refund of unutilized CENVAT credit. Under the Service Tax Rules, 1994 and Export of Service Rules, 2005, export of services is completed only with receipt of consideration in foreign exchange, making the FIRC date relevant - The refund claim is filed on a quarterly basis, therefore the relevant date can be taken as the end of the quarter in which FIRC is received - Following the larger bench decision in Span Infotech case, which had already considered and resolved this issue, the impugned order is set aside to the extent it rejected the refund claims on grounds of Limitation – The appeal is allowed
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