Input services received after period of export not eligible for refund

 CESTAT, MUMBAI BENCH BNY Mellon International Operations (India) (P.) Ltd. Versus Commissioner of Central Excise (Appeals), Pune-III ORDER NOS. A/350-352/2012/SMB/C-IV APPEAL NOS. ST/602 TO 604/2012-MUM. NOVEMBER  2, 2012 ORDER 1. These are three appeals filed by M/s. BNY Mellon International Operations (India) Pvt. Ltd. (hereinafter referred to as appellants) against the Order-in-Appeal No. P.III/RS/176,177 & 178/2012 dated 25/5/2012. 2. The brief facts of the case are that appellants are engaged in the case of export of services, in the nature of Business Auxiliary Se...