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Showing contexts for: form softex in Fisher Chennai Engineering Centre vs Service Tax -Commissioner Of ... on 22 September, 2023Matching Fragments
7. Shri S. Viswanathan, Ld. Advocate, appeared for the appellant and Shri N. Satyanarayanan, Ld. Assistant Commissioner, defended the impugned order.
8.1 The Ld. Advocate would submit that the appellant is an EOU / STPI exporting consulting engineer services and thereby availing CENVAT Credit in respect of input services; refund of the same was claimed under Rule 5 of the CCR, though the exports were made between April 2008 and June 2009, but however, the foreign exchange receipts for the above exports were realized only during July and August 2009 in terms of Softex Forms filed before the STPI.