2026-VIL-1863-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Rebate claim on export of services - Limitation under Section 11B of Central Excise Act, 1944 - Appellant provided Information Technology and Business Support Services and raised an export invoice, paying service tax through its CENVAT account. The export consideration was fully realised on a later date. Rebate claim under Rule 5 of the Export of Services Rules, 2005 was filed more than one year after the invoice date but within one year of full realisation. The Adjudicating Authority accepted that the conditions for export were satisfied but rejected the claim as time-barred by reckoning limitation from the invoice date, and the FAA upheld the rejection - Whether limitation for the rebate claim is to be reckoned from the date of the export invoice or from the date of realisation of export proceeds - HELD - Under Rule 3(2)(b) of the Export of Services Rules, 2005, receipt of consideration in convertible foreign exchange was a condition for treating the service as exported. The rebate notification likewise required receipt of payment in convertible foreign exchange and documentary proof thereof. The date of realisation is therefore material in determining the relevant date for limitation. The decision concerning exported goods cannot, without further analysis, be applied to export of services, for which the statutory framework is different. The limitation of one year under Section 11B is to be reckoned from the date of receipt of export consideration, and not invariably from the invoice date. Since the claim was received within one year of full realisation, it was filed within time - The rejection of the rebate claim as time-barred is unsustainable, the impugned order is set aside and the appeal is allowed
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