https://www.taxtmi.com/caselaws?id=346578 The Tribunal allowed the appeal, overturning the Commissioner's decision and granting relief to the appellant in a case concerning the rejection of a refund claim for service tax paid on input services for software development exported by a 100% EOU. The Tribunal held that the appellant was entitled to the refund claimed under Rule 5 of CCR, 2004, emphasizing the non-exempt nature of software development and the objective of promoting exports without tax burdens. The impugned order was set aside, and the appellant's refund claim was upheld. en-us Thu, 06 Jul 2017 00:00:00 +0530 Sat, 19 Aug 2017 08:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346578 The Tribunal allowed the appeal, overturning the Commissioner's decision and granting relief to the appellant in a case concerning the rejection of a refund claim for service tax paid on input services for software development exported by a 100% EOU. The Tribunal held that the appellant was entitled to the refund claimed under Rule 5 of CCR, 2004, emphasizing the non-exempt nature of software development and the objective of promoting exports without tax burdens. The impugned order was set aside, and the appellant's refund claim was upheld. Case-Laws Service Tax Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346578