2026-VIL-1500-CESTAT-MUM-ST
  1. Home
  2. 2026-VIL-1500-CESTAT-MUM-ST

SERVICE TAX CESTAT Cases

Service Tax - Refund claim for service tax on export services - Relevant date for determining limitation - Appellant filed refund claims for service tax and cess paid on input services used in providing services exported under Rule 6A of Service Tax Rules - Refund claims pertained to period July 2012 to September 2013 and were filed on 21.01.2014 and 02.04.2014 - Revenue rejected refund claims as time-barred contending that Notification 14/2016-CE dated 01.03.2016 providing clarification on relevant date has only prospective effect and not retrospective - Whether relevant date for claiming refund in case of export services is date of receipt of foreign exchange and whether refund claims filed were within prescribed time limit - HELD - For refund of service tax on input services used in export services the relevant date is the date of receipt of foreign exchange as quoted by FIRC and not the date of issue of invoice. This position has been held by Tribunal in cases of Bechtel India Pvt. Ltd. and Scionspire Consulting Services - Rule 6(3A) of Service Tax Rules stipulates that export is completed only on date of receipt of foreign exchange. The Notification 14/2016-CE is clarificatory in nature stating what is apparent to remove doubts and does not represent a change in substantive law but merely clarifies pre-existing legal position. The refund claims filed within period from relevant date i.e. date of receipt of FIRC are within prescribed time limit under Section 11B read with Notification 39/2012-ST - Since refund claims are filed within time limit from relevant date they are not barred by limitation - The impugned order is upheld and appeal of Revenue is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?