Case Law Details
Case Name : Commissioner of Central Excise, Pune I Vs Eaton Industries P. Ltd. (CESTAT Mumbai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
Commissioner of Central Excise, Pune I Versus Eaton Industries P. Ltd. CESTAT, MUMBAI
Brief:-Refund – export of services – relevant date – The Commissioner (Appeals) has held that in such a case the relevant date is the date when the payment of service (exported) is received by the assessee not the date when the service is provided. Against that order, Revenue is in appeal on the premise that the relevant date is the date of service tax paid as per Section 11B of Central Excise Act, 1944. – Held that: – it is very much clear in the case of export of service, the r...
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Hello,
Awesome find.
Thanks
Robor